The Effect of Performance-Based Budgeting Implementation towards the Institution Performance Accountability (Case Study: Wajo)

Seri Suriani

doi:10.22610/imbr.v7i4.1158

Abstract

This study aimed at finding out empirical evidences whether the application of performance-based budgeting affected the performance accountability of Wajo government, seeing the effects of the application of performance-based budgeting to performance accountability of government agencies using four variables, namely, the budget planning (X1), the implementation of the budget (X2), the budget reporting/accountability (X3), and the performance evaluation (X4). In this study, the samples were 100 people. They are from 33 regional work units (SKPD) which consists of a team of Local Government Budget (TAPD) who involved in formatting the government budgets of Wajo regency. Data were collected through direct observation and survey obtained by distribution of questionnaires to the respondents. This study used multiple linear regression models with software SPSS. The study results showed that the budget planning and the budget reporting / accountability gave positive and significant impacts on performance accountability of government agencies, the implementation of the budget and the performance evaluation. It is shown from the results of multiple linear regression test which showed Y = 7.904 + 0.223 X1 + 0.222 X2 + 1.433 + 0.227 X3 X4. In conclusion, the application of performance-based budgeting gave positive effects on performance accountability of government agencies.

Highlights

The Formation of the draft budget in the Government Wajo started with the formation of KUA and PPAS written in a PPA memorandum of understanding between the head of regional and the local parliament
The results showed that simultaneously the effects of budget goal clarity, accounting controls and reporting systems for performance accountability government agencies in the city of Jambi has a significant positive effects
Research Design: The design of this study is to determine whether the application of performance-based budgeting as independent variables affect the Accountability of Government Performance Wajo as the dependent variable

Summary

Introduction

Background: The Formation of the draft budget in the Government Wajo started with the formation of KUA and PPAS written in a PPA memorandum of understanding between the head of regional and the local parliament. After that a letter from the head of regional about guidelines for the formation of RKA-SKPD to be spread out. Every SKPD makes RKA-SKPD on proposed programs and activities during the year. Wajo government has gradually adjusted the structure of the budget in accordance with applicable regulations, especially the traditional budget system shift to performance-based system in accordance with Government Regulation No 105 of 2000, as amended by Government Regulation No 58 of 2005 on regional financial management. In 2005 the formation of APBD in Wajo regency adapted to performance-based budgeting system

Objectives

Methods

Results

Conclusion