TY - JOUR AU - Lorensius Lorensius AU - Warman Warman AU - Yunata Tresia PY - 2021/07/08 Y2 - 2024/03/28 TI - Kajian Literatur: Implementasi Performance-Based Budgeting Pada Institusi Pendidikan Tinggi di Indonesia JF - Jurnal Pendidikan dan Kewirausahaan JA - PKWU VL - 9 IS - 1 SE - Articles DO - 10.47668/pkwu.v9i1.172 UR - https://journalstkippgrisitubondo.ac.id/index.php/PKWU/article/view/172 AB - This paper discusses the application of performance-based budgeting in higher education institutions in Indonesia. This study uses a literature review method with narrative analysis to deepen knowledge about performance-based budgeting. The conclusion that can be drawn from this study is that the implementation of performance-based budgeting plays an important role in realizing a quality higher education institution. To implement performance-based budgeting, universities must consider management competencies, organizational commitment, reward systems, and higher education quality. This paper provides a different perspective to understand the application of performance-based budgeting by integrating institutional management theory and organizational theory in setting organizational goals. ER -