HERU ELTANO KINANTAN, 13260121007 (2015) PROSES PENYUSUNAN ANGGARAN BERBASIS KINERJA PADA PEMERINTAH PROVINSI LAMPUNG (Studi Pada Dinas Kesehatan Provinsi Lampung). Other thesis, UNIVERSITAS LAMPUNG.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
Masalah penelitian ini Penyusunan Anggaran Berbasis Kinerja Pada Pemerintah Provinsi Lampung (Studi Pada Dinas Kesehatan Provinsi Lampung) Walaupun anggaran berbasis kinerja telah lama dilaksanakan, dan sangat besar manfaatnya namun pada kenyataannya pengelolaan keuangan ini masih belum terlaksana secara maksimal, dan dalam prakteknya masih bersifat formalistik. Tujuan dari penelitian, mengetahui, mendeskripsikan, menganalisis proses serta faktor-faktor penyusunan anggaran berbasis kinerja pada Dinas Kesehatan Provinsi Lampung. Penelitian ini menggunakan tipe penelitian deskriptif dengan data kualitatif, teknik pengumpulan data dalam penelitian ini berupa observasi dan wawancara. Hasil penelitian Dalam menentukan usulan program/kegiatan Dinas Kesehatan Provinsi Lampung belum mampu menterjemahkan secara baik tupoksi dinas, visi/misi serta prioritas yang akan dicapai. Akibatnya visi, misi, tujuan Dinas Kesehatan Provinsi Lampung kemungkinannya sangat kecil bisa terwujud. Penyusunan anggaran berdasarkan standar pelayanan minimal yang dijadikan indikator keberhasilan suatu kegiatan belum efektif. Dalam menentukan besaran anggaran masih bersifat incremental yaitu hanya menambah atau mengurangi jumlah rupiah pada item-item anggaran yang telah ada sebelumnya sebagai dasar dan tidak ada kajian yang mendalam terhadap data tersebut. Standar biaya yang diusulkan tidak memperhatikan keadaan riil yang ada dilapangan, tidak adanya perubahan harga dari tahun ke tahun, yang menyebabkan kegiatan tersebut berjalan dengan tidak maksimal. ABSTRAK BAHASA INGGRIS . Nowadays Indonesia had change it's budgeting system to performance budgeting. Through performance budgeting, the development made by the relocate the sources to achieve higher level of productivity. Even though \ performance budgeting had been implemented for long time in Indonesia, and find out to be usefull, but in the mean time this financila managing system has not been implemented in maximum ways but used only.as a formalistic ways. In the reality, Iots of goverment institute whose running the budgeting system has not been oriented to the organizational output and did not adapt the vision and mision of organizational strategic plans. This research purposed to get phenomenologic overview about the process of the budget dispotition based on work performance at Lampung province goverment.studied at health institute .. .. . Lampung Province. This research using descriptive research type with qualitative data and data collecting technic are within observation and interview. This research using descriptive research type with qualitative data and data collecting technic are within observation ...and interview. According to result it is known that: In order to determine program/activity proposal health Institute Lampung Province has not been able to interpret excellently official duties, vision/mision and priority to achieved.As a result, vision, mision and health Institute Lampung Province's goal has a very small probability to achieved. Budget dispotition based on minimal standard service. which becomes achievements indicator of an activity is not effective work performance indicator which includes input, output, outcomes, benefit, impact, unnoticed by helath institute Lampung Province.In activity proposal is intangible, as the form of activity itself, methods of activity, the presenter, the target or objective, the outcome, hows the benefit and tile impact.Activity proposed is disguised and enabling bigger failure of purposed achievements and wasting the budget. These repeating conditions from years before. The proposed standard fee do not pay attention to the real condition in field, the absence of price changes from years to years, which caused the activity not running well. The absensce of budget allocation as required because the budget priority was not focused to the health program but to infrastucture and facilities such as construction! road repair.
| Jenis Karya Akhir: | Tesis (Other) |
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| Subyek: | |
| Program Studi: | Fakultas ISIP > Prodi Magister Ilmu Pemerintahan |
| Pengguna Deposit: | 4425941 . Digilib |
| Date Deposited: | 18 Feb 2016 02:39 |
| Terakhir diubah: | 18 Feb 2016 02:39 |
| URI: | http://digilib.unila.ac.id/id/eprint/21083 |
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