INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR
This research is motivated by the phenomenon of paradigm shift of budget system from the traditional to performance-based that started since the enactment emtek 2113 of regional autonomy system.This phenomenon occurs along with the demands of good governance that want higher levels of transparency, accountability, effectiveness and efficiency of bu