The development of performance-based budgeting is a challenging program to adminster, such as the issues experienced by Malang city. Thus, it is considered necessary to conduct a thorough analysis on the performance-based budgeting conducted by Malang. This study employed a descriptive qualitative study. The result of this study shows that the budgeting conducted by Malang city has been done on time and integratively as an attempt to realize the budgeting based on performance. Some parameters

more »

... . Some parameters were used to implement this program, including minimum standard service, minimum price per item, and performance indicator. However, Malang city has not yet owned a standard budgeting analysis. Factors that influence the implementation of performance-based budgeting are environmental factors (social, culture, economy, politics), resource planning, the advancement of the system, the development of information and technology, and funding. It is expected that the central government distribute the funding on time in order to help the local governemnt of Malang city to design the budgeting plan within the scheduled time. The design of the standard budgeting analysis (ASB) should be well-designed to support the implementation of the performance-based budgeting.