Simanjuntak, Melani Gusria, Melani (2024) Penerapan anggaran berbasis kinerja dalam meningkatkan capaian sasaran strategis di Badan Perencanaan Pembangunan Daerah Kota Bandar Lampung. Diploma thesis, IPDN.
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Abstract
ABSTRACT Problem Statement/Background (GAP): This research focuses on deliberating the performance achievements of the Regional Planning Agency of Bandar Lampung City which are good but are not accompanied by the realisation of each target indicator and maximum budget realisation. Purpose: The purpose of this study was to determine the application of performance-based budgeting in improving the achievement of strategic goals at the Regional Development Planning Agency of Bandar Lampung City. Method: This research applies descriptive qualitative methods and the application of performance-based budgeting according to Halim and Iqbal's theory. The data collection techniques were semi-structured interviews (4 informants) and documentation. Result: The author found that the implementation of performance-based budgeting in Bappeda Bandar Lampung City has been running well. However, the principles of transparency and accountability need to be improved through the official website of Bappeda Bandar Lampung City, as well as maximising budget realisation. Conclusion: The implementation of performance-based budgeting in Bappeda Bandar Lampung City can be said to be running well. This is supported by the implementation of programmes/ activities in accordance with the planning documents and the average performance achievements that have been very good in LAKIP. Improving the achievement of strategic targets at Bappeda Bandar Lampung City can be done by updating the operationalisation of the official Bappeda website, optimising Musrenbang Bappeda activities, and increasing the competence of Bappeda Bandar Lampung City employees. Keywords: Budget, Government Agency Performance Accountability Report, Performance, Performance Based Budget, Regional Development Planning Agency ABSTRAK Permasalahan/Latar Belakang (GAP): Penelitian ini berfokus pada pembahasan mengenai capaian kinerja Badan Perencanaan Pembangunan Daerah Kota Bandar Lampung yang sudah baik tetapi tidak disertai dengan realisasi per indikator sasaran dan realisasi anggaran yang maksimal. Tujuan: Tujuan dari penelitian ini adalah untuk mengetahui penerapan anggaran berbasis kinerja dalam meningkatkan capaian sasaran strategis di Badan Perencanaan Pembangunan Daerah Kota Bandar Lampung. Metode: Penelitian ini menggunakan metode kualitatif deskriptif dan penerapan anggaran berbasis kinerja menurut Teori Halim dan Iqbal. Teknik pengumpulan data dilakukan dengan wawancara semiterstruktur (4 informan) dan dokumentasi. Hasil/Temuan: Penulis menemukan penerapan anggaran berbasis kinerja di Bappeda Kota Bandar Lampung secara garis besar sudah berjalan dengan baik. Namun, prinsip transparansi dan akuntabilitas perlu ditingkatkan kembali melalui media website resmi Bappeda Kota Bandar Lampung, serta pemaksimalan kembali realisasi anggaran. Kesimpulan: Penerapan anggaran berbasis kinerja di Bappeda Kota Bandar Lampung sudah dapat dikatakan berjalan dengan baik. Hal ini didukung dengan adanya pelaksanaan program/kegiatan sesuai dengan dokumen perencanaan dan rara-rata capaian kinerja yang sudah sangat baik di LAKIP. Peningkatan capaian sasaran strategis di Bappeda Kota Bandar Lampung dapat dilakukan dengan pemuktakhiran kembali operasionalisasi website resmi Bappeda, pengoptimalan kegiatan Musrenbang Bappeda, serta peningkatan kompetensi pegawai Bappeda Kota Bandar Lampung. Kata kunci: Anggaran, Anggaran Berbasis Kinerja, Bappeda, Kinerja, LAKIP
| Item Type: | Thesis (Diploma) |
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 29 May 2024 01:44 |
| Last Modified: | 29 May 2024 01:45 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/16765 |
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