Skripsi
PENERAPAN PRINSIP-PRINSIP PENGANGGARAN BERBASIS KINERJA DALAM PERUBAHAN ANGGARAN BELANJA PROGRAM PENGOLAHAN DAN PEMASARAN HASIL PERKEBUNAN PADA MASA PANDEMI COVID-19
The purpose of this research is to know the application principles of performance-based budgeting in changes to the budget for the P2HP program during the COVID-19 pandemic at South Sumatra perkebunan office. The background of this research was about the budget changes for the P2HP program which resulted in many activities that experiencing changes in their work volume and requiring the agency to re-budget in the current budget year, therefore it was necessary to examine how to apply the principles of performance-based budgeting using the theory from Greg Hager et al consists of four dimensions including Objectives, Performance Measures, Linkage and Accountability. This research used qualitative methode. Based on the results of data analysis, P2HP program budget changes during the COVID-19 pandemic have been applied the principles of performance-based budgeting. The results of this research recommended that P2HP program expenditure budgeting during the COVID-19 pandemic was expected to be used as an evaluation to see the extent to which performance results have been achieved from the use of the budget that has been allocated during the emergency period so that it can be used as a reference for budgeting activities in the next fiscal year and making priorities. the need for goods/services to be submitted to the community so that the objectives of the program can be achieved optimally.
Inventory Code | Barcode | Call Number | Location | Status |
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2107005318 | T55624 | T556242021 | Central Library (Referens) | Available but not for loan - Not for Loan |
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