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Jurnal Manajemen
This research was conducted at Dinas Sosial of West Java Province,
located on Jalan Raya Cibabat No. 331 Cimahi, West Java. This research tries to analyze whether there is influence of budget based on performance toward the improvement of local government officials performance. The variable X research indicators (Budgeting Based on Performance), they are preparation, ratification, implementation, evaluation and reporting. While for the variable Y (Performance of Local Government Apparatus) these are effectiveness, efficiency, employee growth, and customer satisfaction. The method used in this research is descriptive analysis method with a case study approach, and hypothesis testing used Rank Spearman correlation analysis in order to find out the correlation variable X (Budgeting based on Performance) and Variable Y (Performance of Local Government Apparatus). Whereas for knowing how much the influence of variable X toward variable Y. by using the coefficient of determination. Based on the results of research for the data obtained, it can be concluded that, budgeting based on performance has significant effect on the performance of local government apparatus in the Dinas Sosial of West Java Province. It is shown in the results of Spearman Rank correlation of rs = 0.6956 and the interval from 0.60-0.79 which shows a strong association level, as well as the results of testing the hypothesis that the results show that 711501 6707. That matter make an indication of rejection of Ho which indicates that there is a positive relationship between the variables X with variables Y and for the coefficient of determination that shows the much influence of budgeting based on performance toward the performance of local government apparatus which obtained yield is 48.39% while 51.61% influenced by other factors. So that expected that all officials in the Dinas Sosial able to implement the budgeting based on performance more better
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