PENERAPAN ANGGARAN BERBASIS KINERJA DALAM PERENCANAAN DAN PENGENDALIAN KEUANGAN DAERAH DI DINAS KESEHATAN KOTA PALEMBANG

Management reform in public sector, especially in financial management, is one of political policy of The Goverment of Indonesia to build good governance. To carry on the policy, the goverment has established The State Financial Act No. 17/2003 which is handling performance-based budgeting system in public sector. Performance-based budget is an integrated annual performance plan and annual budget that shows the relationship between program funding levels and ecpected results. Performance-based budget provide information that relate on improvement of quality of outputs and outcomes without denying the information of used of financial resources (inputs). The research was done to know the process of regional budget in Dinas Kesehatan Kota Palembang by using performance-based budget. This research was done by case study yo know how the process of performance-based budget being implemented that can give suggestion for an effective improvement of implementation. The data collection was done by interviews with key person, literature study, dan observation. The data analyzed and provided in form of matrix, chart and description that can described and discussed to find the clarity. The clarifier factors or regional budget compiling cover three aspects: the annual performance plan, budget compiling procedure, and personnel competences. The three aspects have a relationship with implementation of performance-based budget in budget compiling. The research�s result shows that the implementation of performancebased budget in regional budget compiling in Dinas Kesehatan Kota Palembang has not well worked. The subtance of the budget compiling still used the previous system (incremental budget) because the lack of several aspect to implemen the performance based-budget such as standart services, standard operating procedure, and unit cost of services or products. In other word, the performancebased budget not implemented effectively in Dinas Kesehatan Kota Palembang