Implementasi Penganggaran Berbasis Kinerja  dalam Sektor Publik

Dini Vientiany; Ananda Fitriani Oktavia; Nazli Aulia; Salma Indriani

doi:10.64276/ams.v1i2.51

Authors

Dini Vientiany Universitas Islam Negeri Sumatera Utara
Ananda Fitriani Oktavia Universitas Islam Negeri Sumatera Utara
Nazli Aulia Universitas Islam Negeri Sumatera Utara
Salma Indriani Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.64276/ams.v1i2.51

Keywords:

Performance-Based Budgeting, Public Sector, Accountability, Financial Performance, Budget Efficiency

Abstract

This study aims to implement Performance-Based Budgeting (PBK) in the Indonesian public sector and measure its effectiveness in improving government accountability and financial performance. This study employs a qualitative approach, conducting a literature review of state financial regulations, previous research, and reports on PBK implementation in various government institutions at both the central and regional levels. The findings of this study indicate that PBK implementation has had a positive impact in terms of increasing transparency, efficiency, and a focus on results-based spending. However, PBK implementation remains suboptimal due to several obstacles, such as limited human resource capacity, performance indicators that emphasize output rather than outcome, and the influence of bureaucratic culture and political factors on the budgeting process. Therefore, strengthening employee competency, improving results-based performance indicators, and optimizing internal control systems are strategic steps to increase the effectiveness of PBK in the Indonesian public sector

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