Implementation of New Public Management Concept in Budget Preparation in Indonesia
New Public Management (NPM) is an umbrella concept that men aungi range of meanings that organizational design and management, application of economic institutions over the management of the public and policy patterns. Implements concept of New Public Management in the preparation of the Budget in Indonesia a show a positive development, the effect on improving the performance of government, namely the implementation of the Performance-Based Budgeting. But the main difficulty in implementing performance-based budgets is the difficulty of agreeing on appropriate performance measures. Measuring an activity or output is easier than determining the size of the expected results or outcomes.
Hood, Christopher, 1991, A Public Management for All Season, Public Administration Vol. 69 Spring (3-19).
Killian, Larita, 1999, " Once More with Feeling: Performance Budgets". The Armed Forces Comptroller Academic Research Library.
Mardiasmo, 2009, Public Sector Accounting. Jogyakarta: Andi Offset.
Mardiasmo. 2004, Public Sector Accounting. Yogyakarta: Andi Offset.
Mardiasmo, 2002, Elaboration of Public Sector Accounting Reform: Critical Study of Actualization of the Needs of the Regional Government's Financial Accounting System; JAAI, Volume 6 No. 1, June, pp. 63-82.
Nur Sayidah, 2015. Implementation of New Public Management in the Cooperative and UMKN Office in Surabaya.
Novita Indrawati, 2010. Budgetary in the Era of New Public Managament: Impelentasi in Indonesia; Journal of Accounting and Business Research, Volume 10. No.2.
Polidano, Charles, 1999, The New Public Management in Developing Countries Public Policy and Management Working Paper.
Copyright for this article is retained by the author(s), with first publication rights granted to the journal. This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (https://creativecommons.org/licenses/by-nc-nd/4.0/).