Reinterpreting Performance-Based Budgeting: A Study Of Budgeting Implementation At The Central Sulawesi Provincial Environment Agency
DOI:
https://doi.org/10.70963/jbisma.v2i1.467Keywords:
Performance-Based Budgeting, Local Government, Public Accountability AbstractAbstract
This research revisits the meaning of performance-based budgeting in public sector organizations, focusing on its implementation at the Environmental Agency Office (DLH) of Central Sulawesi Province. It was conducted qualitatively using an exploratory method through observation, interviews, and theoretical studies. The study results indicate that budget preparation is directed according to the region’s vision and mission and uses Key Performance Indicators to determine program priorities. Transparency and accountability are realized through the publication Center (SRC) as an innovation in converting plastic waste into fuel using pyrolysis technology. Although coordination challenges between fields and the need for system improvement remain, the Environmental Agency of Central Sulawesi Province continues to enhance budget management to support sustainable environmental development.
Downloads
References
Afiah, N. N., Alfian, A., & Hasan, A. N. (2025). The utilization of standard costs in performance-based budgeting system in Indonesian government institutions. Retrieved from https://www.researchgate.net/publication/396234947_The_Utilization_of_Standard_Costs_in_Performance-Based_Budgeting_System_in_Indonesian_Government_Institutions
Afronisa, P. N., & Erawati, N. M. A. (2024). The effect of performance-based budgeting, accounting control and reporting systems on government performance accountability. Jurnal Ekonomi, 13.
Anton, M. G., Tinangon, J. J., & Elim, I. (2016). Penerapan anggaran berbasis kinerja untuk menunjang akuntabilitas publik pada Badan Lingkungan Hidup Kota Manado.
Azam, M. (2024). Performance-based budgeting reform and evolution of performance information quality in various public sector organisational settings. Journal of Public Budgeting, Accounting & Financial Management. Retrieved from https://ideas.repec.org/a/eme/jpbafm/jpbafm-12-2023-0223.html
Hiola, Y., & Mahmud, A. D. (2024). Analisis penerapan anggaran berbasis kinerja pada instansi pemerintah Dinas Sosial Provinsi Gorontalo. Jurnal Ilmiah Manajemen dan Bisnis, 7(1).
Insight into the critical success factors of performance-based budgeting during COVID-19 pandemic. (2022). Sustainability, 14(20), 13198. https://doi.org/10.3390/su142013198
Javad Pourghaffar, H., Mohammadzadeh Salteh, M., Zeynali, M., & Mehrani, S. (2023). The relationship between performance-based budgeting characteristics with the integrated reporting approach in the public sector. Iranian Journal of Accounting, Auditing & Finance Quarterly, 7(4), 57–75. Retrieved from https://www.researchgate.net/publication/385702250_The_Relationship_between_Performance-based_Budgeting_Characteristics_with_the_Integrated_Reporting_Approach_in_the_Public_Sector
Kuntadi, C., & Velayati, E. (2022). Factors affecting the implementation of performance-based budget. Eduvest: Journal of Universal Studies. Retrieved from https://eduvest.greenvest.co.id/index.php/edv/article/view/607/1236
Mahsun, M. (2016). Pengukuran kinerja sektor publik. Yogyakarta: BPFE-Yogyakarta.
Mauro, P., Romeu, R., Binder, A., & Zaman, A. (2016). Modernizing the framework for fiscal policy and public debt sustainability analysis. International Monetary Fund. https://doi.org/10.5089/9781513590740.006
Muttakin, M. B., Khan, A., & Subramaniam, N. (2015). Firm characteristics, board diversity and corporate social responsibility: Evidence from Bangladesh. Pacific Accounting Review, 27(3), 353–372. https://doi.org/10.1108/PAR-01-2013-0007
Organisation for Economic Co-operation and Development (OECD). (2019). Good practices for performance budgeting. OECD Publishing. Retrieved from https://www.oecd.org/content/dam/oecd/en/publications/reports/2019/05/oecd-good-practices-for-performance-budgeting_0a446f98/c90b0305-en.pdf
Ramadhan, M. A., & Hendratno. (2023). Penaruh penerapan anggaran berbasis kinerja, pengelolaan keuangan daerah, dan akuntabilitas publik terhadap kinerja keuangan pemerintah daerah. Jurnal Ilmiah Akuntansi dan Keuangan, 5(9).
Robinson, M., & Last, D. (2009). A basic model of performance-based budgeting. Technical Notes and Manuals, Fiscal Affairs Department, International Monetary Fund.
Situmorang, D. D. P., Erlina, Sirojuzilam, & Rujiman. (2023). Assessing the impact of performance-based budgeting on regional development and environmental outcomes mediated by government agency accountability in Dairi district. International Journal of Sustainable Development and Planning, 18(9).
Sriyono, Saepudin, A., Rahmanda, G. A., & Pradessa, S. G. (2024). Optimizing university finances: Implementation of performance-based budgeting at UPN “Veteran” Yogyakarta. Journal of Business and Information Systems, 6(2).
Susanto, H. H. (2023). Analysis of output cost standards in performance based budgeting framework. Journal of Public Policy and Applied Administration, 5(1).
Undang-Undang Republik Indonesia Nomor 17 Tahun 2003 tentang Keuangan Negara. (2003). Lembaran Negara Republik Indonesia Tahun 2003 Nomor 47.
Uwuigbe, O. R., & Ajibolade, S. O. (2013). Effects of corporate governance on sustainability disclosure: A study of listed companies in Nigeria. European Journal of Business and Social Sciences, 2(9), 76–92.Wang, X. (2016). Performance-based budgeting in the public sector. Routledge. https://doi.org/10.4324/9781315708331
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Wichencha Priskila Lasiewa, Azzahra Annisa Putri , Ernawati Usman, Sugianto Sugianto, Abdul Pattawe
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
