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All Journal Jurnal Akuntansi dan Keuangan
Frasiska Dwi Lestari
Universitas Muhammadiyah Malang
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Implementation of Performance-Based Budgeting in Enhancing Public Sector Performance Accountability Yasmine Salwa Hana Hafidzhah; Redream A Yolanda; Frasiska Dwi Lestari; Putri Rahayu; Masiyah Kholmi
Jurnal Akuntansi dan Keuangan Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i2.25719

Abstract

This study examines the implementation of Performance-Based Budgeting (PBB) in enhancing public sector performance accountability through a Systematic Literature Review (SLR). Using the PRISMA framework, this study systematically analyzes 31 peer-reviewed articles from national and international journals. The findings show that PBB contributes positively to performance accountability, particularly when supported by high-quality performance indicators, strong institutional commitment, and effective utilization of performance information. However, the implementation of PBB is often still administrative and symbolic in nature. This study contributes by providing a structured synthesis of empirical findings and highlighting the role of flexible budgeting as an integral component of PBB in the public sector.
Co-Authors Masiyah Kholmi Putri Rahayu Redream A Yolanda Yasmine Salwa Hana Hafidzhah