QUALITY OF HUMAN RESOURCES, DETERMINATION OF WORK TARGET AND SUSTAINABILITY OF THE REALIZATION OF PERFORMANCE-BASED BUDGETS (CASE STUDY ON OFFICIAL TRAVEL BUDGET IN IMMIGRATION DIVISION OF WEST JAVA REGIONAL OFFICE)

Abstract

The purpose of this research is to analayze and discover partially and simultaneously the quality of human resources, determination of work target and sustainability of the realization of performance-based budgets in Immigration Division of West Java Regional Office. Population of this research is a whole unit of Immigration Division of West Java Regional Office, as many as 32 employees. The samples that have been used is crude sample, therefore whole populaton became a respondent sample. The method of this research is descriptive and verificative quantitative, whereas the data analysis using Multiple Linear Regression. The result of hypothesis test shows that (1) Quality of Human Resources affected positively and significant towards the achievement of performance-based budget realization. (2) Determinantion of Work Target affected positively and significant towards performance-based budget realization, (3) Quality of Human Resource and Determination of Work Target altogether affected positively and significant towards performance-based budget realization in Immigration Division of West Java Regional Office about 61,1%, and the rest affected by other factors outside this research about 38,9%.