NEW PUBLIC MANAGEMENT (NPM) MODELAS RULE APPLICATION OF PERFORMANCE-BASED BUDGET (ABK) (EMPIRICAL STUDY AT SKPD OF SIGI REGENCY)
Sudirman, Sugianto, and Rahmi Syafitri

Accounting Department
Tadulako of University

Abstract

This study aims to develop a model of New Public Management (NPM) Against Performance-Based Budgeting Performance (ABK). Specific target of this research, is formed a model of New Public Management which can improve performance of local government apparatus especially in Sigi Regency. In the long run, the target of this research is to improve service to the community by applying performance budgeting so that transparent and accountable governance (Good and Clean Governance) can be realized.

The results of this study indicate that the coefficient value of all the dependent variable (X) to the independent variable (Y) has a positive effect on Performance Accountability. This provides an empirical evidence that the variables of performance evaluation, budget implementation, budget planning and budget accountability lead to performance accountability.

Conversion of Performance Accountability by can be interpreted that variants on Performance Accountability can be explained by the Budget Planning, Budget Implementation, Budget Accountability, and Performance Evaluations.

Keywords: New Public Management, performance budgeting, Good and Clean Governance.

Topic: Financial Management and Accounting