Analisis Penganggaran Berbasis Kinerja Pemerintah Daerah: Pengelolaan Terhadap Anggaran APBD Kota Yogyakarta
Abstract
This study aims to analyze the implementation of performance-based budgeting in the management of the Regional Revenue and Expenditure Budget (APBD) of Yogyakarta City. The research uses a qualitative descriptive approach with a library research method, utilizing secondary data from regulations, official documents, and relevant literature. The findings indicate that performance-based budgeting has been administratively implemented through the integration of performance indicators into planning and budgeting documents. However, its substantive implementation remains not fully optimal, particularly in measuring outcomes and linking budget allocation to performance achievement. In addition, fiscal dependence on central government transfers and limited administrative capacity affect the effectiveness of APBD management. The study contributes to strengthening the understanding that performance-based budgeting requires not only formal compliance but also substantive evaluation to improve public financial management.
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