Analysis Of Performance-Based Budget Implementation On Service Quality In The Local Government Of West Medan District

Authors

  • Ismayanti Polem Universitas Muhammdiyah Sumatera Utara Author
  • Friti Sinta Erika Universitas Muhammadiyah Sumatera Utara Author
  • Afrina Nasution Universitas Muhammadiyah Sumatera Utara Author
  • Eka Nurmala Sari Universitas Muhammadiyah Sumatera Utara Author

Keywords:

Implementation of performance-based budgeting, service quality

Abstract

Based on the results of the research and discussion conducted, it can be concluded that the application of performance-based budgeting to the quality of service in the regional government of the West Medan District. The variables in this study are Performance-Based Budgeting (X1) and Service Quality (Y). The research method used is a qualitative method and literature review (library research). Examine the theory and the relationship or influence between variables from books and journals both offline in the library and online sourced from Mendeley, Scholar Google, and other online media. Thus it can be concluded that there are many other factors affecting the performance of local governments, apart from the implementation of performance-based budgeting and service quality. Therefore, further research is still needed to look for other factors that can affect the performance of local government besides the variables examined in this article. Other factors include internal controls, awards, sanctions, quality of financial reports and clarity of budget targets.

References

Abdullah, Shukr. 2018.Local Government Budgeting: Regulation, Theory, and Practice. Syiah Kuala University: Banda Aceh

Afriady, A., &; Rahmah, A. N. (2022). The Effect of Performance-Based Budgeting, Awards, Sanctions and Religiosity on the Performance of Local Government Agencies. Accounthink : Journal of Accounting and Finance, 6(02), 181–193.

Ambia, N. (2018). The effect of employee work effectiveness on the quality of public services in Sidorame Barat I Village, Medan Perjuangan District. Journal of Public Reform UNDHAR MEDAN, 3(1), 214–262.

Bastian, Indra. 2006. Public Sector Accounting Systems.

nd edition. Jakarta: Salemba Empat.

Danila, Ova, Ridwan Ibrahim, & Syukry Abdullah. 2018 Analysis of Determinants of Performance-Based Budget Implementation in the Preparation of Revenue and Expenditure Budgets for District Apparatus Work Units (SKPK) in Bener Meriah

Regency. Aceh. Journal of Economic Perspectives Darussalam, Volume 4

Dervish, Nanda Reza. (2016). Analysis of Performance-Based Budget Implementation in Local Government. Scientific Journal of Accounting Economics Students, 1(1), 327-340.

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Published

2024-05-21

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Section

Articles

How to Cite

Analysis Of Performance-Based Budget Implementation On Service Quality In The Local Government Of West Medan District. (2024). Prosiding Simposium Ilmiah Akuntansi, 1(1), 718-727. https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/148

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