PERFORMANCE-BASED BUDGETING AND GOOD REGIONAL GOVERNMENT REQUIREMENTS
Abstract
The implementation of good governance is the main requirement for realizing the aspirations of the people in achieving the nation's goals. The realization of good governance in regional government without the role of budgeting is one of the important issues that must be tested. Since the promulgation of the performance-based budgeting process, all regional governments are required to have the ability to produce better financial performance and non-financial performance of local government. From these circumstances, local governments need to develop a performance-based budgeting system so that it will lead to proper, clear and tangible regional financial responsibility, implementation and development of regional government can run efficiently, effectively, cleanly, responsibly and free from corruption.
Moraref