Incremental Approach in Performance Based Budgeting – A Paradox in Indonesian Local Government: The Case of Aceh Province
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This study aims to evaluate the adoption of performance-based budgeting in Aceh provincial local government, Indonesia. Data was collected through a serial steps that includes documentation and interviews. The findings show that performance-based budgeting in Aceh government has not been fully implemented. The government units are still using incremental approach in allocating budget. The proportion of departments’ budget are slightly changed over the years that indicates the incremental budgeting application.
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