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 of regional autonomy system.This phenomenon occurs along with the demands of good governance that want higher levels of transparency, accountability, Vanity effectiveness and efficiency of budget