Dody Irawan, Ahmad Rifai, BasukiPrayitno (2016) Implementation Of Performance Based Budgeting: In A Phenomenological Study At Finance And Asset Management Ntb Province
This qualitative research is focus on the implementation of performance - based budgeting in a unit of local bureaucracy, BPKAD, NTB. The parts that where s tudies where the stages of budgeting (PBK) itself such as planning, implementation, measurement, evaluation, and reporting. From this research unit, PBK also show obstacles, constraints and problems faced by employee (agent or participant) in the face of t his new budgeting models. Between understandings , social agent/participants as well as exsiting systems are inseparable and intertwined. The data collection in various stages, through written materials that are considered relevant, then field reserach, obs ervation, interviews and documentation. This research is phenomenology which with has continuity to the theoritical framework by Anthony Giddens structuation to sharpen the research direction and obtain a framework to measure and write data, especially in the view of the central role of the “action” in a period of time and in a given space. In addition, its showing that is too centrality of “knoweledgeability” in social action. Result of this research show that obstancles to the implementation of performanc e based budgeting is based on measures of internal PBK itself caused by the level of understanding of the participants in this study. The level of understanding of PBK is detemined by the voluntary actions of the participants and their bureaucracy formal a ction.
Keywords: Performance based Budgeting, Structuration, Practice and Phenomenology