MENELISIK PERKEMBANGAN DAN PERAN PERFORMANCE-BASED BUDGETING DALAM PENGANGGARAN ORGANISASI SEKTOR PUBLIK

Authors

Fitri Damayani Universitas Sriwijaya
Jesica Ramadanty Universitas Sriwijaya
Luk Luk Fuadah Universitas Sriwijaya

DOI:

Keywords:

Budget, Budgeting, Performance-Based Budgeting, Public Sector Organization

Abstract

This study aims to determine the development of research literature and the role of performance-based budgeting (PBB) in public sector organizational budgeting. The method used in this study is a Systematic Literature Review (SLR) using 25 articles from Semantic Scholar and Research Gate. The results of this study indicate that PBB plays a role in improving organizational performance and quality, improving fiscal discipline, increasing operational efficiency, increasing transparency and accountability, and increasing the effectiveness of financial control and goal achievement. This study also provides information on literature gaps based on the development of the research analyzed. The results of this study are expected to foster public sector management's intention to implement PBB and encourage the development of research by future researchers to obtain more comprehensive results.

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