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

Publisia (Jurnal Ilmu Administrasi Publik)

M. Sandi Marta¹  Dedeh Kurniasari¹  Dewi Kurniasari¹ 

[1] Universitas Islam Negeri Sunan Gunung Djati Bandung;

关键词: Performance Based Budgeting and effectiveness of control budget;   

DOI  :  

来源: DOAJ

【 摘 要 】

Research in budget controlfield 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.

【 授权许可】

Unknown