Implementation of Performance-Based Budgeting in Enhancing Public Sector Performance Accountability

Yasmine Salwa Hana Hafidzhah (Universitas Muhammadiyah Malang)
Redream A Yolanda (Universitas Muhammadiyah Malang)
Frasiska Dwi Lestari (Universitas Muhammadiyah Malang)
Putri Rahayu (Universitas Muhammadiyah Malang)
Masiyah Kholmi (Universitas Muhammadiyah Malang, Malang, Indonesia)

Jurnal Akuntansi dan Keuangan
Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026

This study examines the implementation of Performance-Based Budgeting (PBB) in enhancing public sector performance accountability through a Systematic Literature Review (SLR). Using the PRISMA framework, this study systematically analyzes 31 peer-reviewed articles from national and international journals. The findings show that PBB contributes positively to performance accountability, particularly when supported by high-quality performance indicators, strong institutional commitment, and effective utilization of performance information. However, the implementation of PBB is often still administrative and symbolic in nature. This study contributes by providing a structured synthesis of empirical findings and highlighting the role of flexible budgeting as an integral component of PBB in the public sector.