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"Penelitian ini bertujuan untuk menganalisis pelaksanaan penganggaran berbasis kinerja (PBK) berdasarkan standar indikator kinerja pelaksanaan anggaran (IKPA) pada Satker X Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN). Evaluasi dilakukan dengan mengumpulkan data terkait komponen penilaian dari 8 (delapan) indikator IKPA yang tidak terpenuhi dengan maksimal. Setelah itu, peneliti menganalisis penyebab dari tidak maksimalnya pelaksanaan anggaran pada komponen terkait dengan melakukan wawancara mendalam terhadap narasumber. Hasil penelitian menunjukkan ada inkonsistensi dalam penerapan PBK dilihat dari aspek kualitas perencanaan anggaran. Aspek kualitas pelaksanaan anggaran belum optimal namun capaian serapan anggaran mampu mencapai seluruh output yang telah ditentukan dalam Rencana Strategis (Renstra) Unit Kerja Eselon I Satker X, yang artinya pemanfaatan anggaran sudah baik dan penerapan PBK Satker X BKKBN di tahun 2023 sudah efisien. Aspek kualitas hasil pelaksanaan anggaran sudah mencapai nilai optimal namun dengan capaian outcome yang belum optimal, penerapan PBK pada Satker X BKKBN di tahun 2023 dinilai belum efektif. Penelitian juga memberikan beberapa rekomendasi untuk meningkatkan pencapaian nilai IKPA pada Satker X BKKBN.

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This study aims to analyze the implementation of performance-based budgeting (PBK) based on Budget Implementation Performance Indicator Assessment (IKPA) Standards of Satker X BKKBN. Evaluation is carried out by collecting data related to the assessment components of the 8 (eight) IKPA indicators that were not met optimally. Then, this study analyzed the causes by conducting in-depth interviews with respondents. The results of the research show that there are inconsistencies in the implementation of PBK if it is seen from the aspect of budget planning quality. The aspect of budget implementation quality is not yet optimal but the achievement of budget absorption is able to achieve all the outputs that have been determined in the Strategic Plan (Renstra) of Satker X Echelon I Working Unit, which means that budget utilization is good and the implementation of PBK in Satker X BKKBN in 2023 is efficient. The aspect of budget implementation quality result has reached optimal value, but with the achievement of outcomes that are not yet optimal, the implementation of PBK in Satker X BKKBN in 2023 is considered not yet effective. This research also provides several recommendations to increase the achievement of IKPA scores in Satker X BKKBN. "

"The phenomenon of a budget deficit in local governments at the provincial, regency, and city levels shows that there is budget stress. Budget stress is a regional fiscal condition reflected in the lower revenue budget, while regional expenditure is getting higher. The consequence of budget stress is low budget implementation, and it reduces the quality of services to the public. This study aims to map the regions experiencing budget stress at the local government levels. Furthermore, this study examines and analyzes the consequences of budgetary stress on budget implementation. The research sample used local governments at the provincial, regency, city levels throughout Indonesia during 2016-2020. This study uses Ordinary Least Square (OLS) to test the research hypothesis. This study groups the five regions with the highest budget stress during 2016-2020. The results of this study can contribute to the theory, methodology, and implementation related to the budget. The theory's contribution is that the political budget cycle can maintain government performance through various efforts to reduce budget stress. This study also found that budget stress can reduce budget implementation. Therefore, the government needs to pay attention to indicators of budget stress."