Government Budgeting System: Conceptual Analysis and Implementation in Public Financial Management
DOI:
https://doi.org/10.5281/Keywords:
Government budgeting, fiscal managemen, transparency, accountability, performance-based budgeting, digital transformationAbstract
Government budgeting is a cornerstone of public financial management, shaping how fiscal resources are allocated, monitored, and assessed within a country's governance framework. In modern administrative systems, budgeting has evolved beyond a financial plan into a policy instrument that links fiscal discipline, strategic planning, and accountability. This article examines the conceptual foundations and practical implementations of government budgeting systems using comparative insights from open-access studies published between 2020 and 2025. By reviewing institutional and technological reforms across multiple governance contexts, this study identifies critical factors influencing the effectiveness of budgeting, including transparency, institutional capacity, public participation, and digital transformation. The analysis underscores the growing relevance of performance-based, participatory, and risk-oriented budgeting as central mechanisms to improve fiscal efficiency and policy coherence in public sector management.
References
Budget Ratcheting in Governmental Budgeting: An Empirical Investigation. (2020). Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara.
Čajková, A., Polačková, M., & Urbaníková, M. (2022). Usability of Municipal Performance-Based Budgets within Strategic Planning in Slovakia. NISPAcee Journal of Public Administration.
Mirzadeh, L., & Ghavamipour, M. (2024). Design of Good Budgeting Model in Public Division of Iran with Total Systems Interventions (TSI) Approach. Research Reviews: Journal of Social Sciences.
The Mechanism of Budget Management as an Element of Risk Control in Regulatory Authorities. (2022). Risk (MDPI), 10(9), 177.
Public Involvement in Budget Transparency in Terms of Opportunities and Challenges. (2022). Jurnal Administrasi Publik (UMA).
Implementation of Public Budget Governance Through a Web-Based Information System in the Government of Palangka Raya City. (2023). Jurnal Sosial, Sains, Terapan dan Riset.
Rethinking Performance-Based Budgeting: The Case of the Russian Healthcare System. (2024). FrancoAngeli Journal.
Efficiency Analysis of Regional Government Expenditure on Development: Evidence from Indonesia. (2025). Economics (Sciendo).
Budget and Budgetary Control: A Real Tool for Controlling Public Expenditure in Ghana. (2025). International Journal of Accounting, Finance and Risk Management (SciencePG).
Downloads
Published
Issue
Section
License
Copyright (c) 2025 sonia sischa eka putri, nurafnisa
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
