PENGARUH KOMITMEN DARI SELURUH KOMPONEN ORGANISASI SUMBER DAYA YANG CUKUP SERTA PENGHARGAAN DAN HUKUMAN TERHADAP PENYUSUNAN APBD BERDASARKAN PRESTASI KERJA DI KABUPATEN LOMBOK TENGAH

Application of performance-based budgeting in the budget process in Indonesia generally, still not perfect. There are some things that need to be prepared to implement performance-based budgeting. Among them are factors of all components of organizational commitment, and sufficient resources (money, time and people) and reward and punishment. Based on this, the researchers tried to prove and analyze the influence of the three factors to performance-based budgeting in Central Lombok District. To collect data, researchers used a questionnaire distributed to 84 respondents. To analyze the effect of the three factors predicted to influence the performance-based budgeting, the researchers used a binary logistic regression analysis tool. The results of this study indicate that, to the three factors, the significant impact and positive influence on performance-based budget implementation in Central Lombok District