Privileges Fund Management Based on Performance-Based Budgeting Principles

Ariyanti Luhur Tri Setyarini; Riawan Tjandra; Vicki Dwi Purnomo

doi:10.55927/ijsmr.v1i4.4291

Authors

Ariyanti Luhur Tri Setyarini Master of Law, Widya Mataram University, Yogyakarta
Riawan Tjandra Master of Law, Widya Mataram University, Yogyakarta
Vicki Dwi Purnomo Master of Law, Widya Mataram University, Yogyakarta

DOI:

https://doi.org/10.55927/ijsmr.v1i4.4291

Keywords:

Privileges Fund, Yogyakarta, Budget

Abstract

Based on Law Number 13 of 2012 concerning the Privileges of the Special Region of Yogyakarta, it is regulated based on regional government laws. The government provides funding known as the Privileges Fund. This Privileges Fund is managed must realize the principles of good governance, to achieve the goal of privilege in particular, and the goal of the state to prosper society in general. This study uses an empirical juridical method using a statutory approach and a conceptual approach. This study aims to find out how the management of performance-based privilege funds is implemented

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References

Deputy for Supervision of Regional Financial Implementation Directorate of Regional Financial Management Supervision Region 3, 2005, Guidelines for Preparing Performance-Based APBD (Revised), Jakarta

Henny Juliani , "Implementation of Performance-Based Budgeting in State Financial Management to Realize Good Governance", MMH Journal, Volume 39, No. 4, December 2010

Nur Alfina Ulfa (2013). Management of the Regional Financial System with a Performance-Based Budgeting System., Journal of Public Administration Th. V Number 2, July – December 2013

Riawan Tjandra , Online Lecture on Performance-Based Budgeting, delivered at the Lecture on State Tax and Finance Law, Master of State Law, University of Widya Mataram , 6 April 2023

Law Number 17 of 2003 concerning State Finance

Law Number 13 of 2012 concerning Privileges of the Special Region of Yogyakarta

Regulation of the Minister of Finance of the Republic of Indonesia Number 16/PMK.07/2023 concerning Amendments to the Regulation of the Minister of Finance of the Republic of Indonesia Number 15/PMK.07/2020 concerning Management of DIY Privileges Funds

Regulation of the Governor of DIY Number 131 of 2021 concerning the Grand Design of the Privileges of the Special Region of Yogyakarta for 2022 – 2042