The Model of Effectiveness in Employing Performance-Based Budgeting In Regional Revenue Service of East Java
Journal Title: Academic Research International - Year 2014, Vol 5, Issue 5
Abstract
This research aims to test the effectiveness model of usage of performance-based budgeting in Dinas Pendapatan Daerah (regional revenue service) in East Java, including UPT, in increasing the regional-financial performance. Analysis of the model is used to discover, whether independent and dependent variables have some influences on the effectiveness. The populations are the authorities of budget users in Dinas Pendapatan Daerah in the province of East Java, UPT Surabaya Barat, UPT Surabaya Timur, UPT Surabaya Selatan, UPT Surabaya Utara, UPT Sidoarjo, UPT Mojokerto, UPT Jombang, UPT Gresik, UPT Lamongan and UPT Tuban, and samples taken are as many as 300 people. The research shows that five independent variables, those are human resources (X1), reward (X2), firm punishment (X3), outut-oriented (X4), measurement of performance (X5), have positive influences on the effectiveness of implementation of the performance-based budget. The biggest positive influence on the effectiveness is the variable of performance-measurement (X5) with coefficient of standard beta is 0,522 and followed by the variable of resources (X1) 0,203, then result-oriented (X4) 0,191, reward (X2) 0,179, and punishment (X3) 0,107. It can be concluded from the analysis that measurement of performance (X5) is a dominant variable that has the biggest influence on the effectiveness of usage of performance-based budget.
Authors and Affiliations
Cholifah , Syafi’i
Keywords
Related Articles
- EP ID EP88943
- DOI -
- Views 129
- Downloads 0
EXISTENTIAL CRISIS: THE WILD DUCK BY HENRIK IBSEN
This research interpreted The Wild Duck by Henrik Ibsen under the perspective of existential crisis in almost all the major characters of play. Researcher made an effort to culminate all the problems, agony and extreme p...
CONSTRAINTS OF PRIVATE SPHRE RESPONSIBILITIES ON AVAILABILITY OF TIME TO STUDY: A CASE STUDY OF MARRIED WOMEN STUDENTS AT THE UNIVERSITY OF ZIMBABWE’S FACULTY OF EDUCATION
This study sought to identify the constraints placed by private sphere responsibilities on the available time to study on women at the University of Zimbabwe’s Faculty of Education. The sample consisted of twent...
INFUSION OF 1 MALAYSIA THROUGH MUSICAL PERFORMANCES IN MALAYSIA TEACHERS’ TRAINING INSTITUTE
Music education is one of the subjects offered in undergraduate college degree programmes and elective major course at the Teachers’ Training Institute. As a major power in the national policy level to realize the "g...
Bud Fall Induction in Clove (Syzygium Aromaticum)
The abstract is to be in fully-justified italicized text, at the top of column as it is here, Cloves - the dry unopened flower buds of Syzygium aromaticum - represent the main source of income for many farmers in Indones...
ALTERNATIVE BALANCE PRINCIPLE-BASED ALTERNATIVE OF IMPLEMENTATION OF LIMIT THRESHOLD OF VOTE DIFFERENCE IN SETTLEMENT OF DISPUTES ON RESULTS OF SIMULTANEOUS REGIONAL HEAD ELECTIONS
The enactment of the limit threshold of vote difference as a requirement to file an application of lawsuit of dispute of the results of the regional head election to the Constitutional Court has positioned the candidate...