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ABSTRAKPenelitian ini membahas implementasi anggaran berbasis kinerja di LAPAN (studi kasus
tahun 2013). Tujuannya adalah untuk memahami implementasi anggaran berbasis kinerja
yang telah diterapkan berdasarkan prinsip dan komponen anggaran berbasis kinerja. Selain
itu penelitian ini juga mendeskripsikan kendala yang terjadi dalam mengimplementasikan
anggaran berbasis kinerja.
Pendekatan dan teknik yang digunakan adalah pendekatan post-positivisme dengan metode
pengumpulan data kualitatif. Teknik pengumpulan data dilakukan dengan observasi,
wawancara dan studi literatur. Jenis penelitian ini adalah penelitian deskriptif, dimana akan
dilakukan eksplorasi dan analisis atas fakta mengenai implementasi anggaran berbasis kinerja
di LAPAN.
Hasil penelitian menunjukkan bahwa secara umum implementasi anggaran berbasis kinerja
belum sepenuhnya dilakukan dalam penyusunan dokumen rencana kerja dan anggaran di
LAPAN tahun 2013, karena prakteknya baru sebatas berpedoman pada peraturan dan
pedoman yang ada, dan masih mengindikasikan adanya praktek anggaran tradisional.
ABSTRACTThis study discusses the implementation of performance-based budgeting in LAPAN (case
study, in 2013). The purpose is to understand the implementaion of performance based
budgeting which has been applied based on principle and component performance-based
budgeting. Furthermore, study also describes the problems that occur in the implementation
of performance based budgeting.
The approaches that will be used in this study is post-posstive approach with qualitative data
collection methods. Data collection method is done by observation, interview, and literature
study. This research is a descriptive study which will be carried out an exploration and
analysis to the facts regarding the implementation of performance-based budgeting in
LAPAN.
The results showed that generically the implementation of performance-based budgeting has
not been fully carried out on the preparation of work plans and budget document in LAPAN
in 2013, because the practice is merely based on the existing regulations and guidelines, and
still indicating a traditional budget practices.;This study discusses the implementation of performance-based budgeting in LAPAN (case
study, in 2013). The purpose is to understand the implementaion of performance based
budgeting which has been applied based on principle and component performance-based
budgeting. Furthermore, study also describes the problems that occur in the implementation
of performance based budgeting.
The approaches that will be used in this study is post-posstive approach with qualitative data
collection methods. Data collection method is done by observation, interview, and literature
study. This research is a descriptive study which will be carried out an exploration and
analysis to the facts regarding the implementation of performance-based budgeting in
LAPAN.
The results showed that generically the implementation of performance-based budgeting has
not been fully carried out on the preparation of work plans and budget document in LAPAN
in 2013, because the practice is merely based on the existing regulations and guidelines, and
still indicating a traditional budget practices."
