PENERAPAN ANGGARAN BERBASIS KINERJA BADAN LAYANAN UMUM BERDASARKAN KUALITAS SDM

Sari

Abstract: The quality of human resources, performance-based budgeting. The purpose of this study was to determine the effect of the quality of human resources for the implementation of performance-based budgeting Public Service Board Surakarta Health Polytechnic MoH. Methods This was an observational cross-sectional study design (cross-sectional) to 35 employees within the Ministry of Health Surakarta Health Polytechnic involved in the planning and implementation of the performance-based budget. The results showed that there was the influence of the quality of human resources and the implementation of performance-based budgeting as p-value 0.06 (> 0,05). Conclusions Statistically avoid the influence of the quality of human resources and the implementation of performance-based budgeting, but technically influential.