Penganggaran Berbasis Kinerja: Antara Indonesia dan Korea Selatan

The implementation of Performance Based Budgeting (PBB) in Indonesia has not been directly integrated into the planning and budgeting process. In order to obtain a more comprehensive description, study is needed regarding PBB South Korea. Korea was chosen as comparison because it high-Performance Index. aims this research are: 1) To analyze strengths weaknesses Korea; 2) Providing alternative policies related be constructive. method carried out through descriptive qualitative approach. results show that main advantage relationship between performance evaluation budget allocation, but weakness review process relatively long. there cost standard at initial stage its implementation, have preparation Recommendations need considered, namely for synchronization data from with time preparing budget. Further formulate describe how format/layout resulting can sync document.