The Analysis of Performance-Based Budgeting in Immigration

Gusti, Winda Dwi and Aldri, Frinaldi and Alhadi, Zikri (2016) The Analysis of Performance-Based Budgeting in Immigration. In: International Conference on Ethics in Governance (ICONEG 2016), 2016.

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Abstract

Performance-based budgeting ia a budgeting system have related between finance and performance target. Imbalance between budgetary absorption and the employee performance target make inefficiency of budget allocative. The purpose of performance-based budgeting system is increasing the efficiency and efectiveneee of public sector to looked performance measure in the budget process. In order to fulfill this porpuse, performance based budgeting was started to be implemented during 2010 for Ministry/Intitute in Indonesia. The result of this research shows budgeting in Immigration Office is incremental, the 2015 budget realization exceed the target that was decided in Ministry of Justice and Human Rights strategic plan 2015-2019, although there were a few program could not surpass the target because the program was incase. The obstacles that were faced by the Immigration Office Class 1 Padang to implement performance-based budgeting were communication, human resources, facilities and infrastructure completeness. The implementation of performance-based budgeting is very important the employee performance target effectively and efficiently, while Immigration Office Class 1 Padang cannot implement the performance-based budgeting principles maximally. It happens because the officials immigration need a training to change their mindset about the implementation of performance-based budgeting, and that is why training and socialization are needed.

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