ANALISIS PENERAPAN ANGGARAN BERBASIS KINERJA ( PERFORMANCE BASED BUDGETING ) PADA DINAS PENDAPATAN DAERAH KOTA PONTIANAK

Performance-based budgeting applied to replace traditional budgeting function is so that in the planning, implementation, and accountability for the budget, every public organization not only account for input only. Performance-based budget more emphasis on the analysis of a series of activities linked with the objectives and the measurement of value for money. To analyze the application of performance-based budget on Revenue Service Area City of Pontianak, the author uses the application of performance-based budget based on performance-based budgeting aspect that has been specified by the Ministry of Finance of Indonesia, using a detailed questionnaire with an assessment of value for money and accountability as well as conducting interviews and study the documentation to know factors influencing the application or performance-based budgets. Based on the results of this research can be summed up the application of performance-based budget is undertaken by the Department of Revenue has not been fullest Pontianak Town Area but runs well enough, it can be seen from the achievement of the performance is adjusted with the vision, mission, goals, objectives and targets that have been set. Department of Revenue of the regional city of Pontianak have difficulty in the determination and measurement of impact indicators and the benefit can be noted. Change the revenue Budget Shopping area (Budgets), the limitation of Funds, limitations on human resources be a constraint in the implementation or performance-based budget on Revenue Service Area City of Pontianak. Keyword : Performance Based Budget Application, Aspects of Performance Based Budgeting, Performance Reports, Value For Money, Accountability, Factors that Affect the Performance Based Budgets