@thesis{thesis,
		author={Agustina  Lisa},
		title ={Dampak Penyusunan Anggaran Berbasis Kinerja Pada Akuntabilitas Kinerja Instansi Pemerintah Di Instansi Badan Perencanaan Pembangunan Daerah (Bappeda) Kabupaten Bengkalis},
		year={2022},
		url={http://eprints.polbeng.ac.id/5666/},
		abstract={This study aims to find out 1) What are the stages of performance-based budgeting in the Bengkalis Regency Regional Development Planning Agency, 2) How is the impact of performance-based budgeting on the performance accountability of government agencies in the Bengkalis Regency Regional Development Planning Agency, 3) What are the obstacles to budgeting performance based on the accountability of the performance of the Bengkalis Regency Regional Development Planning Agency. The type of data used in this research is qualitative data. Research data obtained from Bappeda Bengkalis Regency. Data collection techniques in this study are observation, interviews and documentation. The results obtained are the stages of preparing a performance-based budget for the preparation of a government performance-based budget first preparing the Regional Government Work Plan (RKPD) which is an elaboration of the Regional Medium-Term Development Plan (RPJMD) using material from the work plan of the regional work unit for the long term. period of 1 (one) year which refers to the Government's work plan. The impact of the existing performance-based budgeting must be in a positive form that can be accounted for, more transparently and measurably. There are no obstacles, the most important is how the employee apparatus understands the existing regulations in human resources but there are also apparatuses who do not understand the existing regulations.}
		}