The Effect of Performance-Based Budgeting, Transparency, and Accountability on Employee Performance at the Regional Civil Service Agency of North Sulawesi Province

Abstract

Performance-Based Budgeting is a budgeting system that prioritizes the achievement of work results or outputs through the planning of predetermined cost allocations or inputs. Transparency refers to the openness of public information that can be accessed by the public at large without unnecessary barriers. Accountability is the obligation to provide explanations, answer questions, or address demands concerning actions and decisions taken. This study examines the effects of performance-based budgeting, transparency, and accountability on employee performance at the Regional Civil Service Agency of North Sulawesi Province. It employs a quantitative method with a survey approach and aims to determine the effects of performance-based budgeting, transparency, and accountability on employee performance. The Structural Model demonstrates relationships between indicators and variables. The data are analyzed using the Partial Least Squares approach. The results show that Performance-Based Budgeting has no effect, whereas Accountability and Transparency have significant effects on Employee Performance. This indicates that the implementation of Performance-Based Budgeting practices in the field is not yet mature, while Transparency and Accountability have been able to improve effectiveness and efficiency in public services.