8. BUDGET EVALUATION AS A BASIS FOR IMPROVING BUDGET QUALITY

Abstrak

This study aims to analyze the role of budget evaluation as a basis for improving
budgeting quality in public sector organizations. The study applies a qualitative approach using
a literature review method covering 15 scientific articles on budget evaluation, performancebased budgeting, budget effectiveness and efficiency, accountability, internal control systems,
human resource quality, and the use of budgeting information systems. The data were analyzed
through content and thematic analysis involving identification, reduction, coding, thematic
classification, and interpretation. The findings indicate that budget evaluation contributes to
identifying discrepancies between plans and realization, assessing the effectiveness and
efficiency of fund utilization, improving the clarity of performance indicators, and strengthening
budget accountability. Budgeting quality is also influenced by human resource competence, data
quality, integration between planning and budgeting, information system utilization, and internal
control. The main constraints include inaccurate performance indicators, low budget absorption,
limited staff capacity, system disruptions, and weak utilization of evaluation results as feedback.
The study concludes that budget evaluation should be conducted periodically, supported by
reliable data, and followed up in the preparation of the next budgeting period to produce a more
effective, efficient, measurable, transparent, and results-oriented budgeting process.