A dramatic increase in the past three years in the Indonesian defense budget, from approximately US $800 million (FY2002$) in 2002 to approximately US $2.4 billion (FY2005$) in 2005, has created the need for the Indonesian Department of Defense (DOD) and National Armed Forces (TNI) to enhance performance and accountability for effective and efficient use of state funding. It is imperative that DOD and TNI move to better inform the public and high level government officials by increasing transparency on how the defense budget is allocated and spent. Current DOD and TNI performance evaluation tools and financial management measurement and reporting methodologies are ineffective, particularly because they do not link performance assessment to the budget and the budget process. Reform is needed to implement Performance Based Budgeting (PBB) to create direct linkages between allocation of resources in the budget, performance measurement, and strategic planning relative to defense policy objectives so as to bolster public accountability for the DOD and TNI. This thesis analyzes implementation of the Government Performance Results and Act of 1993 in the US Federal Government and specifically in the US Department of Defense, to develop a PBB model for the Indonesian DOD/TNI. The thesis addresses critical factors and the steps and processes necessary to create a performance-based budget including strategic planning, performance measurement, and methods to link performance to budgets.

A process, the research concludes that problems with integration prevent the department from reaching the goal of performance-based budgeting. Improvements can be made in (1) creating conditions to allow the models to better incorporate the effects of naval transformation, (2) assuring knowledge about these models transfers across organization and over time, and (3) linking the budget justification material with the justification used for programming decisions.

Thesis--Western Michigan University. / eContent provider-neutral record in process. Description based on print version record.

Thesis--University of Michigan. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 284-291).

Thesis (M.B.A.)--Naval Postgraduate School, 2005. / Title from title screen (viewed Feb. 7, 2006). "June 2005." Includes bibliographical references (p. 113-117). Also issued in paper format.

Thesis (M.B.A. in Financial Management)--Naval Postgraduate School, June 2005. / Thesis Advisor(s): Jerry L. McCaffery, Lawrence R. Jones. Includes bibliographical references (p. 125-130). Also available online.

Thesis (M.B.A.)--Naval Postgraduate School, June 2005. / Thesis Advisor(s): Philip J. Candreva, John Mutty, Keebom Kang. Includes bibliographical references (p. 113-117). Also available online.

The objective of this study is to investigate planning-programming-budgeting systems (PPBS) as a method for rationalizing public expenditure decisions, and the evaluation of subsequent performance within the framework of the Canadian Federal Government. Based on a research of the literature, the rationale for such a system is presented, together with a detailed description of its operational mechanics, impact and areas which might cause difficulty in its practical implementation throughout the Federal Government. An operational casting study from a small field organization is presented to illustrate the data requirements and the problem of obtaining the relevant information with a traditional budgeting system. The thesis concludes that despite the commitment to PPBS at the Cabinet and Senior Executive level within the Canadian Federal Government, this has not yet penetrated to the operational managers in the field departments who will be increasingly required to think in these terms if the approach is to be successfully implemented throughout the sphere of government operations. Several recommendations are made to enable the approach to be installed at the operational level, not the least of which is a management education programme to outline the concepts, aims and requirements of PPBS as it affects managers at this level. The measurement of benefits and the problem of joint costs are mentioned as two vital areas which have as yet not been fully considered within the government and are overdue far detailed study. In conclusion it is hoped that this dissertation outlines the disparity between the allocation process as it is outlined by senior government officials, and the process as it actually occurs within the field, making suggestions to enable the PPBS approach to be both accepted and workable at the field organisation level. / Business, Sauder School of / Graduate

Thesis (Ph. D.)--University of Texas at Austin, 1998. / Includes bibliographical references (leaves 297-318).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1988. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 426-443).