Analisis Sistem Penyusunan Anggaran Berbasis Kinerja pada Badan Pengelola Pendapatan Daerah Kabupaten Dairi

Abstract

Law Number 17 Year 2003 regarding State Finance Act No. 25 of 2004 on National Development Planning System of product legislation that became a milestone reform in the field of planning and budgeting undergo fundamental changes and significant enough. One very important new point is the introduction of a new approach and the spirit to implement it in the planning and budgeting system, Performance Based Budgeting. This study aims to find out how the performance-based budgeting and obstacles faced in the implementation of performance-based budgeting at the Regional Revenue Management Agency of Dairi Regency. This research is a descriptive research with qualitative approach, primary data source obtained through interview with research informant. Data analysis was done by descriptive analysis. The results showed that in the implementation of performance-based budgeting system at Dairi District Revenue Management Board is the implementation cycle of performance-based budgeting consists of 5 (five) stages namely: determination of strategic goals, determination of outcome of output programs and activities, determination of key performance indicators and indicators performance of activities, and setting cost standards. From the five stages of the cycle of performance-based budgeting implementation shows that there are two stages that can not be implemented properly, namely: In the stages of determining outcome, output programs and activities have been done but the measurement of output and outcomes are still floating and can not be clearly measured either performance or benefits. At the stage of calculating budgetary needs, the amount of budget based on the ceiling that has been determined by BAPPEDA Dairi District in accordance with the typology of BPPD consequently there are some priority activities that can not be budgeted. Factors that become obstacles or obstacles in the implementation of performance-based budgeting system are related to limited human resources, limited funding and limited performance data.