EFEKTIVITAS ANGGARAN KEUANGAN TAHUN 2010 s.d 2012 PADA KANTOR CAMAT TENGGARONG SEBERANG KABUPATEN KUTAI KARTANEGARA

Ida Iriyanti, Elfreda A Lau, Mardiana

Abstract


Budgeting in government agencies necessary for the implementation of the basic tasks and functions that are entailed by the Office of Government can be done well, so that the function of public service to the people who need the service can be guaranteed well. Budget to support the implementation of activities office if effectively organized and planned course will provide the maximum benefit. Performance Based Budgeting means linking each funding as outlined in activities with expected outputs and outcomes, including effectiveness in achieving the results of the output. Outputs and results are set forth in the performance targets for each unit of word. Effectiveness is a measure of the results of a task or goal attainment. Effectiveness means meeting performance targets set.

Head Office Tenggarong Seberang Kutai regency as one course required government agencies to devise and use the budget effectively obtained. Effectiveness in this case is the achievement of performance targets previously set as a benchmark the implementation of public service functions to the public performing well.

Formulation of the problem of this research is "Do Budget Financial Year 2010 till 2012 at Head Office Tenggarong Seberang Kutai regency had been carried out effectively."

The hypothesis of this study is the "is assumed that the financial budget of 2010 till 2012 at the Head Office Tenggarong Seberang Kutai regency has not been implemented effectively. "

The results of the analysis and the study showed that the realization of the budget reached 58.67 % in 2010, 64.47 % in 2011, and 76.19 % in 2012. Based on the above description of financial budgeting in 2010 till 2012 at Head Office Tenggarong Seberang districts in Kutai has not been effectively implemented through performance -based budgeting means that the hypothesis is accepted.

Keywords


Effectiveness , Budget and Finance

Full Text:

PDF

References


Cristina Ellen, Fuad. M, Sugianto, dan Sukarno Edy., 2002 Anggaran Perusahaan, PT Gramedia Pustaka Utama, Jakarta.

Due F.Jhon dan Friedlaender Ann F., 1977, Government Finance Economics of The public Sektor, Richard D.Irwin. Inc. Homewood, Illinois.

Halim Abdul., 2004. Bunga Rampai Manajemen Keuangan Daerah, Edisi Kedua, UPP AMP YKPN, Yogyakarta.

Halim Abdul., 2007. Akuntansi Sektor Publik-Akuntansi Keuangan Daerah, Salemba Empat, Jakarta.

Handoko T. Hani., 1999. Manajemen, Edisi 2, BPFE Yogyakarta, Yogyakarta.

Hansen Don R. dan Mowen Maryanne M., 2000. Managemen Accounting, 5th Edition, South-Western College Publishing, Cincinatti Ohio.

Mamesah D.J., 1995. Sistem Administrasi Keuangan Daerah, Gramedia, Jakarta.

Nafarin M., 2007. Penganggaran Perusahaan, Edisi 3, Salemba Empat.

Nick Devas, 1987. Keuangan Pemerintah Daerah di Indonesia, Universitas Indonesia (UI Press), Jakarta.


Refbacks

  • There are currently no refbacks.