Implementation of Performance-Based Budgeting at the North Sulawesi Provincial Health Office

Agnes Chiayen Monica Lengkong; Harijanto Sabijono; Steven J. Tangkuman

doi:10.55927/fjas.v5i1.540

Authors

Agnes Chiayen Monica Lengkong Universitas Sam Ratulangi
Harijanto Sabijono Universitas Sam Ratulangi
Steven J. Tangkuman Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v5i1.540

Keywords:

Performance-Based Budget, Value for Money, Economical, Efficiency, Effectiveness

Abstract

Global pressure on the public sector to improve the effectiveness, efficiency, and accountability of financial management has led to the emergence of a performance-based budgeting approach. This study aims to analyze the implementation of Performance-Based Budgeting at the North Sulawesi Provincial Health Office. The study uses a descriptive qualitative method with data collection techniques in the form of in-depth interviews, observation, and documentation. The analysis was conducted using a Value for Money approach that assessed economic, efficiency, and effectiveness aspects. The results showed a budget absorption rate of 93.49% with a deficit of IDR 221.5 billion, indicating a high dependence on the Provincial Budget. Performance evaluation revealed waste in several activities, differences in efficiency levels, and output gaps despite 100% achievement of all outcomes. In general, performance-based budgeting has been implemented in accordance with regulations, but improvements in planning, implementation efficiency, and output optimization are still needed to strengthen the Value for Money principle.

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