Efesiensi dan Efektivitas Penggunaan Anggaran Berbasis Kinerja pada Dinas di Lingkungan Pemerintahan Kota Bukittinggi

Abstract

Region autonomy era has brought some important changing during the region goverment implementation in Indonesia. UU number 22 in 1999 has covered it about the financial balancing between center government and region government that letter on revised by UU number 32 and 33 in 2004 thought the explanations in government's reules number 105 in 2000. One of them is the implementation of the new paradigm in handling region budget from the conventional approach throught the incremental sistem and the line item to the budgeting approach based on the activity that is oriented toward the output and outcome from the budget users. Bukittinggi government is one of the areas that firstly has implimented budgeting approach based on the activity in arranging the APBN beginning exactly in 2002 funtil now. The research aims to know the effectively rate and the realization efficiency in some institutions in Bukittinggi government environments. After using the cost of collection efficiency ratio approach and change performance index approach, the research has gotten the result based on the observation toward si institutions including one BUMN (PDAM) from ten institutions in Bukittinggi government environment where the region income official and industry, trade and economic enterprise official is the official that really effective and effecient in using the given budget. Based on this fact, Bukitinggi can be a reference to other region governments to improve the activity.