Abstract
This study reviews the concept of performance-based budgeting and how it has been applied. The research method used for this research is a qualitative method that gives an analytic meaning by studying and collecting data based on relevance theory. This study shows that Performance-based budgeting has achieved significantly. It can be said that most of the implementation has referred to the theory. Finally, the local governance of Pandeglang, Banten Provinces made strong efforts to improve the implementation although in the practice still constrained technical issues.
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