Jenis penelitian yang digunakan adalah deskriptif kualitatif. Lokasi penelitian di Kota Malang. Adapun yang menjadi fokus penelitian adalah proses perencanaan anggaran berbasis kinerja, tolak ukur …
The development of performance-based budgeting is a challenging program to adminter, such as the issues experienced by Malang city. thus, it is considered necessary to conduct a through analysis on…