Analisis Anggaran Berbasis Kinerja di Lingkungan Pemerintah Daerah: Refleksi dari Capaian Kinerja

Abstrak

This study aims to analyze the effectiveness of performance-based budget management in increasing Locally Generated Revenue (PAD) at the Madiun Regency Regional Revenue Agency (Bapenda) in the 2022 Fiscal Year. The approach used was descriptive qualitative, using a literature review of official documents and academic sources. The results indicate that Bapenda successfully realized 89.49% of the total budget allocation, with PAD achieving 200.31% of the set target. This success was supported by budget efficiency strategies, tax data updates, transaction digitization, and human resource capacity building. However, the implementation of performance-based budgeting still faces several challenges, such as limited human resources, weak oversight, and a lack of information system integration. This study concludes that, although its implementation is not yet fully optimal, performance-based budget management at the Madiun Regency Bapenda has made a significant contribution to increasing Locally Generated Revenue (PAD) and accountability in regional financial governance.

keyword: Performance-Based Budget, Locally Generated Revenue, Effectiveness, Regional Government