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Pelaksanaan Outcome-Based Budgeting (OBB) di Majlis Agama Islam dan Adat Istiadat Melayu Perak (MAIPk)



Brochure entitled Pelaksanaan Outcome-Based Budgeting (OBB) di Majlis Agama Islam dan Adat Istiadat Melayu Perak (MAIPk) is the result of a case study conducted by three INTAN Senior Research Fellows. OBB implementation in public finance management is one manifestation of the shift from output-based performance evaluation to performance evaluation based on success. In this case, MAIPk has taken proactive steps to implement the OBB system for financial year 2013. Although the implementation of the OBB in MAIPk is not yet fully complete, but the experience led to changes in the agency's financial management can serve as an example and guide to other agencies.