<![CDATA[Performance-based budgeting (PBB) has gained increasing attention as an approach to improving financial management efficiency in organizations operating under dynamic economic conditions. Economic uncertainty, fiscal pressures, growing accountability demands, and rapid technological developments require organizations to adopt budgeting systems that are more adaptive, transparent, and outcome-oriented. This study aims to examine how performance-based budgeting can be optimized to improve financial management efficiency in organizations facing economic dynamics. The study employs a qualitative library research approach based on the analysis and synthesis of scholarly literature related to performance-based budgeting, organizational capability, accountability, adaptive governance, and digital transformation. The findings reveal that performance-based budgeting enhances financial management efficiency by strengthening the linkage between resource allocation and organizational performance outcomes. The study further indicates that organizational capability, accountability mechanisms, adaptive governance, and digital transformation serve as critical factors supporting the successful implementation of performance-based budgeting. In addition, digital technologies contribute to budgeting optimization by improving information quality, monitoring systems, transparency, and evidence-based decision-making. The study proposes an integrated conceptual framework demonstrating how these interrelated factors collectively influence budgeting effectiveness and financial management efficiency. The findings contribute to the literature on performance budgeting by offering a comprehensive perspective on budgeting optimization and provide practical insights for organizations seeking to improve financial performance and organizational resilience in increasingly uncertain economic environments.]]>
