Proceedings of the 3rd Global Conference On Business, Management, and Entrepreneurship (GCBME 2018)

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New Public Management Model as Rule Application of Performance-Based budget (ABK) (Empirical Study at SKPD of Sigi Regency)

Authors
R. Syafitri, S. Sudirman, S. Sugianto
Corresponding Author
S. Sudirman
Available Online 7 February 2020.
DOI
10.2991/aebmr.k.200131.018How to use a DOI?
Keywords
New Public Management, Performance-Based Budget, Performance Accountability, Budget Implementation
Abstract

This study aims to develop a model of New Public Management (NPM) Against Performance-Based Budget-ing Performance (ABK). Specific target of this research, is formed a model of New Public Management which can improve performance of local government apparatus especially in Sigi Regency. In the long run, the target of this research is to improve service to the community by applying performance budgeting so that transparent and accountable governance (good and clean governance) can be realized. The results of this study indicate that the coefficient value of all the dependent variable (X) to the independent variable (Y) has a positive effect on Performance Accountability. This provides empirical evidence that the variables of performance evaluation, budget implementation, budget planning and budget accountability lead to performance accountability. Conversion of performance accountability by can be interpreted that variants on Performance accountability can be explained by the budget planning, budget implementation, budget accountability, and performance evaluations.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 3rd Global Conference On Business, Management, and Entrepreneurship (GCBME 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
7 February 2020
ISBN
978-94-6252-897-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.200131.018How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - R. Syafitri
AU  - S. Sudirman
AU  - S. Sugianto
PY  - 2020
DA  - 2020/02/07
TI  - New Public Management Model as Rule Application of Performance-Based budget (ABK) (Empirical Study at SKPD of Sigi Regency)
BT  - Proceedings of the 3rd Global Conference On Business, Management, and Entrepreneurship (GCBME 2018)
PB  - Atlantis Press
SP  - 83
EP  - 87
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200131.018
DO  - 10.2991/aebmr.k.200131.018
ID  - Syafitri2020
ER  -