<![CDATA[Performance-based budgeting is an important approach to promoting effective, efficient, transparent, and accountable public financial governance. This research is motivated by the suboptimal implementation of performance-based budgeting at the Deputy for Marketing, Ministry of Tourism, as indicated by low scores in several budget implementation indicators, findings from the Audit Board of Indonesia, and evaluation results from the Inspectorate showing that internal evaluation has not been fully optimized. This study aims to analyze the factors causing the suboptimal implementation of performance-based budgeting and to formulate an implementation model for the Deputy for Marketing. The research method used is a qualitative approach with a case study design. Data were obtained through interviews with key informants and document review of planning documents, budgeting documents, budget implementation documents, performance reports, evaluation results, and relevant policy documents. Data analysis was conducted through data reduction, data presentation, conclusion drawing, and verification. The results show that performance-based budgeting has been implemented, but it has not yet been optimal because the linkage between budget, activities, outputs, and outcomes has not been strongly and measurably established. The influencing factors include leadership style, organizational commitment, quality of resources, and reward and punishment mechanisms. This study recommends a model that integrates these factors with the roles of implementing actors through the stages of setting indicators, preparing budget documents, reporting, evaluation, and utilizing performance information.]]>
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