Analysis of the Implementation of Performance-Based Budgeting in Improving Accountability and Transparency in the Government of Deli Serdang Regency
DOI:
https://doi.org/10.55927/epqm4t42Keywords:
Performance-Based Budgeting, Accountability, Transparency, Regional Finance, Deli SerdangAbstract
This study aims to analyze the implementation of performance-based budgeting in improving accountability and transparency in the Deli Serdang Regency Government. The variables studied include planning, implementation, performance reporting, and regional financial accountability and transparency. The method used is descriptive qualitative with secondary data in the form of reports and literature studies for the 2018–2024 period. The results indicate that the implementation of performance-based budgeting has referred to regulations, but is not optimal due to limited data, human resources, and compliance with regional financial management. The implication is that it is necessary to strengthen information systems, apparatus competency, and supervision to improve the quality of public accountability
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Copyright (c) 2026 Monica Aprilia, Shella Yulia Riska, Renny Maisyarah (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
