This study examined how regional development budgeting supported the fulfillment of Minimum Service Standards in Bener Meriah Regency and identified factors preventing performance results from becoming budget priorities. A descriptive qualitative policy-study design was applied. Data were collected through semi-structured interviews with seven officials directly involved in planning, budgeting, and implementation, supplemented by participant observation and analysis of the regional budget, medium-term development plan, local action plan, and the 2025 electronic reporting scorecard. Data were reduced, categorized, compared across sources, and interpreted through an input-output-outcome framework. The findings showed that budgeting had not yet operated as a fully performance-informed system. Limited fiscal space, uneven inter-sectoral support, weak integration of service indicators into indicative ceilings, staff turnover, and an underperforming coordination team disrupted the feedback loop between reported outcomes and subsequent allocations. The study concluded that service-performance gaps should become a mandatory input to budget deliberation so that allocation changes could be transparently linked to demonstrated needs and expected service results.
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