Efektivitas Anggaran Berbasis Kinerja dalam Mengentaskan Kemiskinan: antara Retorika dan Realita di Indonesia
Keywords:
Perfomance Based Budgeting, Policy Effectiveness, Poverty Alleviation, Systematic Literature ReviewAbstract
This study aims to evaluate the effectiveness of performance-based budgeting (PBB) in poverty alleviation in Indonesia, examining the gap between rhetorical promises and practical realities. The research objective is to analyze how PBB policies are implemented in poverty reduction programs, identify challenges in their execution, and assess their actual impact on reducing poverty levels. The method employed is a qualitative systematic literature review, synthesizing data from 14 selected references related to economic, financial, and public policy studies in Indonesia. The results and discussion reveal that while PBB is promoted as a tool for efficient resource allocation and accountability, its implementation often falls short due to issues such as bureaucratic inefficiencies, lack of transparency, and inadequate monitoring mechanisms.
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