Penyusunan Anggaran Per Unit Kerja Asosiatif Dengan Anggaran Berbasis Kinerja?
Abstract
The process of preparing government agency budget can not be separated from the proposed work plan and budget of the division in government agencies based on its duties and functions. Each proposed activities, outputs and budget required then compiled into the budget of upper unit up to the level of Ministries/Agencies/Government. Nevertheless, it should be referred to objectives to be achieved by the government. A proper understanding of the principle of 'money follow function "is inherent in the notion of performance based budgeting should be owned by the parties involved in the budgeting process. Performance-based budgeting is governed by different provisions of the budget in our country, stressing the importance of the alignment of the activities/programs funded from the state budget with government targets. The literature study presented in this paper is aimed to provide important insight for government entities when preparing the budget.
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Peraturan Perundangan
UU No. 17 tahun 2003 tentang Keuangan Negara
Undang-Undang No. 1 tahun 2004 tentang Perbendaaraan Negara
Undang-undang No. 15 tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggungjawab Keuangan Negara
UU No. 25 tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional
Peraturan Pemerintah RI Nomor 20 Tahun 2004 tentang Rencana Kerja Pemerintah(RKP)
Peraturan Pemerintah RI Nomor 21 Tahun 2004 tentang Penyusunan Rencana Kerja dan Anggaran Kementrian Negara/Lembaga (RKAKL)
Peraturan Menteri Keuangan RI Nomor 249/PMK.02/2011 tanggal 28 Desember 2011 tentang Pengukuran dan Evaluasi Kinerja atas Pelaksanaan Rencana Kerja dan Anggaran
