<![CDATA[The implementation of Work From Home (WFH) for State Civil Apparatus (ASN) has again become a concern as the government strives for budget efficiency. Flexible work systems are seen as being able to reduce office operational costs, transportation costs, electricity usage, and the need for work facilities. However, this policy also raises questions regarding its impact on productivity, discipline, supervision, and the quality of public services. This study aims to analyze the relationship between WFH for ASN, budget efficiency, and performance management using the Systematic Literature Review (SLR) method. The study was conducted by reviewing various national and international scientific articles published between 2020 and 2026. The results show that WFH can provide benefits in the form of operational cost savings, increased work flexibility, time efficiency, and increased employee job satisfaction. However, WFH also has the potential to lead to decreased discipline, weak supervision, decreased coordination between employees, and a decline in the quality of public services in certain agencies. Therefore, the effectiveness of WFH for ASN depends heavily on the implementation of output-based performance management, the use of digital technology, and a clear and measurable work evaluation system.]]>
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