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Journal : Journal of International Conference Proceedings

Exploring Budget Performance and Budget Implementation Research From 2006–2025: A Prisma-Based Bibliometric Analysis Pratiwi, Luh Winda; Purbawangsa, Ida Bagus Anom; Sri Artini, Luh Gede; Rahyuda, Henny
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4540

Abstract

Delays in budget realization represent a critical challenge in public sector financial management, as they undermine the efficiency and effectiveness of government program implementation. This study aims to identify publication trends in the budget performance and budget implementation literature over a two-decade period. The study uses a combination of bibliometrics using VOSviewer and the PRISMA method to obtain appropriate articles. Forty-nine articles were analyzed in the initial stage based on the Lens.org database. After going through a selection process based on exclusion and inclusion criteria, 18 articles were obtained, which were extracted in depth for thematic synthesis. Bibliometrics show the dominance of budget performance and implementation themes, with the latest trend towards evaluation and transparency. Topics such as efficiency and performance evaluation are still rarely studied and can potentially become the focus of further research. This study is one of the first bibliometric analyses to explore the relationship between budget implementation and budget performance using the PRISMA approach and bibliometrics via VOSviewer in the past 20 years
Co-Authors A.A. Ngurah Bagus Aditya Permana Ade Kusuma Dewi Adnyani, I G. A Dewi Agus Ari Widana Anak Agung Ayu Puteri Prameswari Armen Armen Ayu Mirah Astari Putri Ayu Trisna Dewi BARRETO, Vital Nascimento Cok Istri Diah Novitayanti Cokorda Istri Indah Puspitadewi Dewa Putu Wisnu Pramana Putra Dewi, Luh Gede Krisna Dewi, Sayu Ketut Sutrisna Eka Puji Lestari Fahrizal Fahrizal Gde Agung Satria Gede Putu Agus Jana Susila Giantari, I G. A. K. Gita Syeba Lubis I G. A Dewi Adnyani I G. A. K. Giantari I G. A. Ngr Jaya Widagda I Gde Kajeng Baskara I Gst. Ngr. Jaya Agung Widagda I Gusti Agus Andiyasa I Gusti Ayu Ketut Giantari I Gusti Bagus Wiksuana I Gusti Bagus Wiksuana I Kadek Dwik Darmawan I Kadek Gita Permana I Ketut Adi Mahaputra I Ketut Budiasa I Nyoman Sidhi Adiyadnya I Putu Gde Sukaatmadja I Putu Sudana I Wayan Adi Suarjaya1 I. B. Anom Purbawangsa I.G.A Ketut Giantari, I.G.A Ketut Ica Rika Candraningrat Ida Ayu Anggawulan Saraswathi Ida Bagus Anom Purbawangsa Ida Bagus Ketut Surya John Santo Kadek Ary Asta Pramita Sari Kadek Yuliana Dewi Ketut Sutrisna Dewi, Sayu Ketut Tanti Kustina Krismawintari, N.P.D. Luh Gede Sri Artini Luh Gede Sri Artini Luh Gede Sri Artini Luh Winda Pratiwi, Luh Winda Made Reina Candradewi Maharani, Ida Ayu Dinda Priyanka Ngongo, Ardini Hartarti Ni Kadek Ema Yunita Ni Kadek Lili Handayani Ni Kadek Sirma Nila Sucipta Ni Ketut Diah Supriyanthi Ni Luh Putu Dewi Sunari Setyarini Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Made Deni Indiyanti Ni Made Dwiyana Rasuma Putri Ni Made Suastini Ni Made W Pradnyaparamita Ni Nengah Seri Ekayani Ni Nyoman Kerti Yasa Ni Putu Ayu Darmayanti Ni Putu Mirah Darmayanti Ni Putu Santi Suryantini Ni Putu Tresna Widiastuti Ni Wayan Ekawati Ni Wayan Ekawati Ni Wayan Eva Santhi Rahayu Ni Wayan Karina Pereira, José Agostinho da Costa Belo Putu Ayu Govika Krisna Dewi Putu Cahya Baskara Putu Dera Latsmi Putu Gde Sukaatmadja Putu Laksmita Dewi Rahmayanti Rahmayanti , Putu Laksmita Dewi Rama Adi Kusuma Satria, Gde Agung Sayu Ketut Sutrisna Dewi Selaras Christiani Ginting Shinta Febriyanti Sindu, Karlina Mechtildis Suputra, Gusti Alit Wiagustini, Ni Luh Widagda, I Gst. Ngr. Jaya Agung