@thesis{thesis,
		author={ANGGRAINA  NOVI},
		title ={ANALISIS PENYUSUNAN ANGGARAN BERBASIS KINERJA PADA PEMERINTAH KOTA SURABAYA},
		year={2016},
		url={http://eprints.perbanas.ac.id/1008/},
		abstract={Performance-based budgeting is based on performance planning process, consisting of programs and activities to be implemented and also performance indicators to be achieved by an entity budget users. We should knowthat the preparation of budget constraints of based on performance dan whatâ??s the obstacle in the preparation of the Department of Revenue and Financial Management of Surabaya. This research was conducted by interview. The result review are a budgeting Revenue Service and a Financial Management refers RPJMD Surabaya, Surabaya city RKPD described in the programs and activities to be implemented by the Department of Revenue and Financial Management of Surabaya in the current budget year. The other obstacles faced by the Department of Revenue and Financial Management of Surabaya in the application of performance-based budgeting over the years 2013 to 2014 was none. Department of Revenue and Financial Management of Surabaya in presenting the budget implementation has been referred to the guidelines of Regulation of the Minister of the Interior 13 in 2006 and 59 Year 2007 on Regional Financial Management Guidelines. 

Keyword : Budget , Performance -Based .}
		}