THE DEVELOPMENT OF THE

PUBLIC SECTOR
BUDGETING SYSTEM
Kelompok 4 :
Fatona Hayati Nafsiah C1B018003
Wening Dwi Fatonah C1B018078
Yahya Riantas C1B018051
Public Sector Budgeting
The process of planning activities as
outlined in the form of a plan for
obtaining income and expenditures
which are calculated in monetary
units (rupiah).
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Public sector budgeting concept
The government plays a role as a policy
maker for budgeting as well as acting as
a regulator, to create space for the
implementation of public sector
budgeting so that it can run according
to the needs of the community.
 The benefits of public sector budget

Planning tool Fiscal tool

Controlling Performance
tool measurement tool

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 The benefits of public sector budget

Motivational trigger tool Tools for creating public spaces

Political tool

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Types of budgeting in public
sector financial management
1. Line-Item Budgeting
That is a way of preparing a budget that is not based on thought and
analysis of a series of activities that must be carried out to achieve
predetermined goals. 
2. Incremental Budgeting
Incremental budgeting is a budget and revenue system that allows
revisions during the current year, as well as the basis for determining
budget proposals for the coming year.

3. Planning program budgeting system (PPBS)

PPBS is a budgeting technique based on output and goal -oriented
systems theory with the main emphasis being on resource allocation based
on economic analysis.

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Types of budgeting in public
sector financial management

4. Zero based budgeting (ZBB)

The preparation of the
budget with how this can eliminate incrementalism and
line-item for the budget is assumed to start from zero. 
5. Performance budget
Performance-based budgeting system (Performance Based Budgeting) is a
system that is
currently growing rapidly and is widely used by developed countries in the world
as a
replacement for the old budgeting system (Line-Item Budgeting). 
  
Types of budgeting in public
sector financial management
6. Ceiling budget
Type the budget is overseeing the agency is directly to
the set limit expenditure through the
regulation on the use/administration.
7. New public management
New Public Management is an approach in carrying out public service activities organized by
public/government organizations both at the central and regional levels, which focuses on the
assumption that management carried out by the business sector is superior to management
that has
been carried out by the bureaucracy so that it needs to be replaced

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Thank You