PENERAPAN STANDARD PELAYANAN MINIMAL (SPM) DALAM MENGUKUR KINERJA KEUANGAN DAERAH ( Kajian Tentang Penganggaran Daerah dengan Performance Budget System )

Authors

  • Trilaksono Nugroho Universitas Brawijaya

Abstract

In general, related to budget planning, local government have to arrange APBD according to SPM that already obligated by central government. It consists of several success indicators and targets (indicator output, outcome, benefit and impact). It will be used for determining target of each program, calculating cost standard analysis and planning programming budgeting

Keywords: New Public Management, Budgeting Reform, Performance, Budget System Traditional Budget, Zero-Base Budgeting, Planning Programming Budgeting

Author Biography

Trilaksono Nugroho, Universitas Brawijaya

Dosen Administrasi Publik

Fakultas Ilmu Administrasi

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Issue

Vol. 2 No. 1 (2008): Profit : Jurnal Administrasi Bisnis

Section

Articles

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