REVIEW PERKEMBANGAN TEKNIK PUBLIC EXPENDITURE MANAGEMENT

Ruly Prasetya, Prof. Dr. Indra Bastian, M.B.A

2012 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penel.itian ini bertujuan untuk mereview perkembangan teknik-teknik dalam Public Expenditure Management di seluruh dunia, Teknik-teknik Public Expenditure Management yang tercakup dalam penelitian ini adalah teknik penentuan prioritas, Teknik penentuan plafon anggaran, Teknik Medium Term Expenditure Framework, Teknik kas manajement, teknik penganggaran dan teknik pengorganisasian. Hasil penelitian ini menjabarakan definisi teknik cara penggunaan, ilustrasi penggunaan, kelebihan, kekurangan dan contoh pengaplikasiaannya, Selain itu juga penelitian ini mereview keseluruhan perkjembangan tiap cakupan teknik secara menyeluruh.

This study aims to review the development of techniques in the Public Expenditure Management in the world, techniques of Public Expenditure Management is included in this study is the technique of establishing priorities,Techniques of determining the budget ceiling, Mechanical Medium Term Expenditure Framework, Cash Management Techniques, budgeting techniques and organizing techniques. The results of this study give explanation about definition of techniques on how to use, illustrated the use, advantages, disadvantages and examples of the aplications, In addition, this study reviewed the overall progress of each technique as a whole.

Kata Kunci : Public Expenditure Management, Perkembangan Teknik