<![CDATA[As a public sector organization, local governments are required to have performance that is oriented to the interests of the community, and encourage the government to always be responsive to environmental demands, by trying to provide the best service in a transparent and quality manner as well as a good division of tasks within the government. Improving the performance of the local government sector is a comprehensive thing where each SKPD as a budget user will produce different levels of performance according to their abilities and sense of responsibility. This study uses descriptive analysis as a research method, using a qualitative approach. Qualitative is defined as a research procedure that produces descriptive data in the form of written or spoken words from the people and observed behavior, and the qualitative strategy was chosen because it is considered very relevant in the study of public administration. The results of this study explain that, in the current era of regional autonomy, regions are given greater authority to regulate and manage their own regions. The aim is to bring local government services closer to the community, and to make it easier for the community to monitor and control the use of funds sourced from regional revenue and expenditure budgets. Improved local government performance is influenced by budgetary participation, where the higher the level of participation, the higher the welfare value and regional and organizational financial management. In addition, this participation activity is actually expected to encourage every manager to improve his performance by working harder and assuming that the organization's target is also his personal target..]]>
