International Journal of Developing and Emerging Economies (IJDEE)

EA Journals

The Implementation of Performance Based Budgeting In Public Sector (Indonesia Case: A Literature Review)

Abstract

The author conducted literature review to analyze and evaluate the implementation of performance-based budgeting in Indonesia. The Indonesian government has to reform government financial management since 2003 by Act No. 17 of 2003. The law governing the Integrated Budget Implementation, Performance-Based Budgeting, and the Medium Term Expenditure Framework (MTEF). Indonesia is a developing country, which has different characteristics from developed countries, so that the obstacles encountered in the implementation of performance-based budgeting differently. Based on the results of the literature review, concluded that the grand design of performance-based budgeting set by the Indonesian government in accordance with existing literature. However, various studies in Indonesia showed that the implementation of performance-based budgeting, both at the central and local governments are still not in accordance with a predetermined grand design.

Keywords: Performance Based Budgeting, Public Sector

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This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License

 

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Email ID: editor.ijdee@ea-journals.org
Impact Factor: 8.01
Print ISSN: 2055-608X
Online ISSN: 2055-6098
DOI: https://doi.org/10.37745/ijdee.13

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