The Model of Effectiveness in Employing Performance-Based Budgeting In Regional Revenue Service of East Java

This research aims to test the effectiveness model of usage of performance-based budgeting in Dinas Pendapatan Daerah (regional revenue service) in East Java, including UPT, in increasing the regional-financial performance. Analysis of the model is used to discover, whether independent and dependent variables have some influences on the effectiveness. The populations are the authorities of budget users in Dinas Pendapatan Daerah in the province of East Java, UPT Surabaya Barat, UPT Surabaya Timur, UPT Surabaya Selatan, UPT Surabaya Utara, UPT Sidoarjo, UPT Mojokerto, UPT Jombang, UPT Gresik, UPT Lamongan and UPT Tuban, and samples taken are as many as 300 people. The research shows that five independent variables, those are human resources (X1), reward (X2), firm punishment (X3), outut-oriented (X4), measurement of performance (X5), have positive influences on the effectiveness of implementation of the performance-based budget. The biggest positive influence on the effectiveness is the variable of performance-measurement (X5) with coefficient of standard beta is 0,522 and followed by the variable of resources (X1) 0,203, then result-oriented (X4) 0,191, reward (X2) 0,179, and punishment (X3) 0,107. It can be concluded from the analysis that measurement of performance (X5) is a dominant variable that has the biggest influence on the effectiveness of usage of performance-based budget.