Budget,Data,Development Performance Based Budgeting Model in Village Government

Abstract

This article analyzes what arises from the use of traditional budgets with budget reforms, namely applying Performance-Based Budgeting (PBB) to the APBD. Appropriate, clear and real application and accountability are needed so that government and development violations can take place in an efficient and successful manner. The development of community needs will become the basis for thinking about how to operate autonomy so as to achieve the goal of increasing the standard and quality of people's lives. This article uses a qualitative method, namely data acquisition which is carried out through a literature review study and with the stages of presenting data and results of research data. The results show that there are significant differences in financial performance based on economic ratios, effectiveness, and regional independence ratios indicating that efforts to implement performance-based budgeting have been able to reduce the uneconomic use of regional expenditures used by the government and the ability of local governments to realize planned revenues compared to set targets has been running effectively. Then for benchmarks and performance through health and education services it shows an increase in the human development index number.

Keywords: Budget, Data, Development, Government