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ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH BERBASISI KINERJA PADA DINAS PENDAPATAN KOTA SURABAYA
This research is carried out by using qualitative approach in which the researcher conducts a direct approach by
collecting the data in the field. The purpose of this research is to find out how the preparation of performance
based budgeting identifying the budget realization report on the Department Revenue of Surabaya city which
consists of local revenue and expenditure that has been implemented as the efficiency level to achieve the
objective of the Department of Revenue of Surabaya city. The problem analysis in this research is efficient and
effective in analyzing the budget realization report in the Department of Revenue of Surabaya city which
consists of local revenue and expenditure as the comparison of efficiency level. The significant obstacle has not
been found in all work programs of Department of Revenue of Surabaya city. The result of the study shows that
in the budget realization report analysis on Department of Revenue of Surabaya city the percentage of budget
difference in 2011 and 2012 is tend to increase or improve either from the effectiveness or the efficiency. The
Department of Revenue of Surabaya city should give bonus or promotion to their employees in order to make
them more motivated in working to achieve the effectiveness and efficiency level since to maintain good
performance, the granting of bonus is not enough. Position promotion should be granted by the Department of
Revenue of Surabaya city in order to make the employees feel that their future is assured.
Keywords: Budget, Performance, Effectiveness and Efficient, Qualitative Research
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