Performance-Based Budgeting Evaluation in West Sulawesi’s Energy Resources Department

The focus of performance-based budgeting is on reaching work goals and performance outcomes. This procedure turns into a gauge for gauging public service accountability. This study aims to identify the elements that contribute to a decline in performance achievement at the Energy and Mineral Resources Office of West Sulawesi Province in 2023, as well as the process of creating a performance-based budget. The descriptive method is the analytical technique employed in this study. The study’s findings demonstrate that the Energy and Mineral Resources Office of West Sulawesi Province has prepared a performance-based budget in compliance with the Minister of Home Affairs’ Regulation Number 77 of 2020 regarding Technical Guidelines for Regional Financial Management. The process consisted of several steps, including strategy formulation, strategic planning, program and activity preparation, budgeting, implementation, performance reporting, performance evaluation, and feedback. Nonetheless, a number of strategic goals resulted in poor performance achievement in 2023, including one indication with a reasonably excellent category, one that was really poor, two that were terrible, and one whose category was unclear due to a discrepancy between the objective and realisation indicators.