Implementasi Anggaran Pendapatan dan Belanja Daerah Berbasis Kinerja pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Belu

BENGU, Yunita Sari Baru (2020) Implementasi Anggaran Pendapatan dan Belanja Daerah Berbasis Kinerja pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Belu. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Yunita Sari Baru Bengu, NIM 8112181054MM. The thesis entitled "Implementation of Performance-Based Regional Revenue and Expenditure Budget at the Regional Financial and Asset Management Agency of Belu Regency" under the guidance of Dr. Simon Sia Niha, SE., M.Si, and Dr. M. E. Perseveranda, SE., M.Sc. In preparing the budget for Belu district government agencies, especially the Regional Financial and Asset Management Agency, a performance-based budget system has been established. However, its implementation has not gone well. This study aims to determine the effect of human resource competence, information on regional financial management, orientation of regional financial management objectives, use of regional financial budgets, leadership style, and organizational commitment to performance-based budgeting at the Belu Regency Regional Financial and Asset Management Agency. The data used in this study is quantitative data obtained from primary data in the form of the results of filling out questionnaires by respondents as many as 68 people taken from all employees at the Regional Financial and Asset Management Agency of Belu Regency. Analysis of the data in this study using Structural Equation Model (SEM) analysis based on variance, namely Partial Least Square (PLS) using the SmartPLS Version 3.0 program. The results showed that the descriptive statistical analysis showed that the variables of human resource competence, use of local financial budgets, and leadership style were in the fairly good category. Organizational commitment, information on regional financial management, and orientation of regional financial management objectives are in the good category. The results of hypothesis testing show that information on regional financial management, orientation of regional financial management objectives, and leadership style has a positive and significant effect on performance-based budgeting. While the competence of human resources, users of regional financial budgets and organizational commitment have a positive but not significant effect on performance-based budgeting. Based on the results of this study, among others, it is suggested to the management ,of regional financial management at the Regional Financial and Asset Management Agency of Belu Regency to improve the performance of the regional financial management budget from good enough to good and good to better. As well as improving budget performance by providing understanding of budget users related to performance-based budgeting by taking into account the linkage of public funds with . program objectives considering the competence of budget users in terms of understanding performance-based budgeting is still not optimal and providing adequate, clear and accurate information and easy access for the public to obtain information about local financial management.

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