ANALISIS ANGGARAN BERBASIS KINERJA DAN AKUNTABILITASSTUDI KASUS LEMBAGA PEMASYARAKATAN PEREMPUAN KELAS II A PONTIANAK

Abstract

This study aims to analyze the implementation of performance-based budgeting and performance accountability at the Class II A Women’s Correctional Facility in Pontianak. A descriptive qualitative approach was employed through interviews, observations, and document reviews related to budget planning, implementation, and performance reporting. The findings indicate that performance-based budgeting has been carried out in accordance with the principles of efficiency and effectiveness in public financial management, as evidenced by the achievement of performance indicators that generally reached 100%. However, several challenges persist, particularly related to operational facilities and housing capacity, which have resulted in overcapacity issues. In terms of accountability, the institution has met its reporting obligations by preparing LKjIP and other performance reports in a timely manner, although improvements in transparency and public participation are still needed. Therefore, strengthening infrastructure and enhancing performance evaluation mechanisms are essential to further optimize the effectiveness of performance-based budgeting and institutional accountability.