<![CDATA[Research Aims: This study examines how Budget Performance Evaluation (Evaluasi Kinerja Anggaran, BPE) results are utilized within the Ministry of Finance and explains the institutional mechanisms that drive or constrain their use in performance-based budgeting. Specifically, the study examines how institutional pressures, organizational logics, and actors' agency shape the use of BPE in budget management practices. Research Design and Methods: This study employs a qualitative single-case study design focusing on the Ministry of Finance of the Republic of Indonesia as a critical case in the national budgeting system. Primary data were collected through in-depth semi-structured interviews with 11 informants involved in planning, budgeting, budget implementation, monitoring and evaluation, and budget review. The data were analyzed using thematic analysis supported by document analysis. Research Findings: The findings show that BPE results are used in two main forms: symbolic or accountability-oriented use and instrumental or improvement-oriented use. However, the utilization remains uneven and only partially institutionalized. BPE results are used more extensively for accountability, reporting, implementation monitoring, planning, budgeting, and budget review, while benefit and context evaluation results remain underused. The use of BPE results is shaped by coercive and normative isomorphic pressures, the coexistence of public administration and performance-oriented logics, and the Bureau of Planning and Finance's emergence as a collective institutional entrepreneur. The study also finds that perceived usefulness and information-system quality condition the extent to which BPE results are substantively used. Theoretical Contribution: This study contributes to the literature on performance information use and performance-based budgeting by integrating institutional isomorphism, institutional logic, and institutional entrepreneurship within a single analytical framework. It shows that the use of performance information is shaped by the interaction among institutional pressure, organizational meaning, and actor agency, rather than by formal regulation alone. Practitioner Implication: The findings suggest the need for clearer regulatory guidance on how BPE results should be used in planning, budgeting, budget review, and performance improvement. They also highlight the importance of improving the relevance, actionability, quality, and dissemination of BPE results, particularly for benefit and context evaluation, so that performance information can better support organizational learning and budget decision-making.]]>
