PENGARUH ANGGARAN BERBASIS KINERJA TERHADAP EFEKTIVITAS PENGENDALIAN ANGGARAN DI DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN BANDUNG BARAT

Authors

  • M Sandi Marta UIN Sunan Gunung Djati Bandung
  • Dedeh Kurniasari UIN Sunan Gunung Djati Bandung
  • Dewi Kurniasari UIN Sunan Gunung Djati Bandung

DOI:

https://doi.org/10.26905/pjiap.v2i2.1446

Keywords:

Performance Based Budgeting, effectiveness of control budget

Abstract

Research in budget control  field has magnetized the interest of many researchers as a tool of development for many countries. This study examined the impact of Performance Based Budgeting on effectiveness of control budget. To achieve the above objective a survey of over 33 employee of DPKAD. Data was analyzed through descriptive and inferential statistical analysis. The results demonstrate that Performance Based Budgeting has positive impact on effectiveness of control budget.

DOI: https://doi.org/10.26905/pjiap.v2i2.1446

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Published

2017-10-01

Issue

Vol. 2 No. 2: Oktober 2017

Section

PUBLISIA: Jurnal Ilmu Administrasi Publik

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