Perencanaan dan Penganggaran di Indonesia

Abstract

planning and budgeting are two essential instruments in public sector governance that should ideally be integrated. This  Article examines the concistency between planning and budgeting documents and the effectiveness of performance-based budgeting (PBB) implementation in indonesia. Using literature review and document analysis,the study finds that integration remains challenged by regulatory gaps,limited human resource capacity,and weak information systems.