<![CDATA[This study aims to evaluate the effectiveness and efficiency of the implementation of Performance-Based Budgeting at the Central Bureau of Statistics (BPS) of North Kalimantan Province during the 2022–2024 period. Unlike previous studies, which generally focus on local governments or public service organizations, this study provides empirical evidence on the implementation of performance-based budgeting in a government statistical institution characterized by data-driven outputs and measurable performance indicators. This study employed a quantitative descriptive approach with an evaluative design through document analysis of the Work Plan and Budget (RKA), Budget Realization Report (LRA), and Government Agency Performance Accountability Report (LAKIN). The data were analyzed using the effectiveness ratio and efficiency ratio based on government budget performance evaluation indicators to assess the achievement of performance targets and the efficiency of budget utilization during the 2022–2024 period. The findings indicate that the effectiveness ratio consistently exceeded 100%, reaching 107.26% in 2022, 107.98% in 2023, and 108.84% in 2024, indicating that performance targets were not only achieved but also exceeded. Meanwhile, the budget efficiency ratios were 97.61% in 2022, 100.00% in 2023, and 97.56% in 2024, indicating that budget utilization remained within the efficient category. These findings demonstrate that the implementation of Performance-Based Budgeting at the Central Bureau of Statistics of North Kalimantan Province has effectively optimized organizational performance while ensuring efficient budget utilization. Theoretically, this study enriches the empirical evidence on the implementation of Performance-Based Budgeting in government statistical institutions. Practically, it provides recommendations for public sector organizations to strengthen results-oriented, accountable, and sustainable budget management.]]>
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