Analysis Of Performance-Based Budgeting On The Achievement Of Regional Development Programs At The Central Buton Regency Regional Financial And Asset Management Agency (Bpkad)

Abstract

Background Performance-based budgeting is a crucial component of regional financial management reform oriented towards results (outputs and outcomes) designed to support the success of regional development programs. As a newly autonomous region, the Regional Financial and Asset Management Agency (BPKAD) faces challenges in optimizing fiscal allocation, including obstacles related to the transition from manual to digital administrative systems and the synchronization of programs. The objective of this study is to analyze and measure the impact of performance based budgeting, regional financial management and administration, and regional financial reporting and accountability on the achievement of regional development programs. Method this study employs a quantitative approach using the multiple linear regression analysis method. Primary data were collected via a Likert-scale questionnaire distributed to 46 BPKAD officials using a total sampling technique, alongside secondary data. Data processing was performed using SPSS software version 26. The research results show calculated t-values of 3.251 (sig. 0.002), -2.475 (sig. 0.017), and 4.270 (sig. 0.000) for the three independent variables. Simultaneously, the three variables have a positive effect on the achievement of regional development programs, with a calculated F-value of 13.283 (sig. 0.000) and a coefficient of determination (R²) of 48.7%—while the remaining 51.3% is influenced by factors outside the research model—indicating that performance-based budgeting has a significant positive effect on the achievement of regional development programs.