This paper aims to explain the implementation of performance-based budgeting. Bureaucratic reform still becomes an important issue in the government area, especially in developing countries, including Indonesia. One part in bureaucratic reform is the change in the government budgeting system. In many countries, this case seems to be imposed, thus the implementation is inappropriate to its true concept. Critical theories become paradigm used in this paper. Critical theory of Habermas was

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... as methodology in achieving the objectives of this paper because Habermas's thought is very suitable to the issue raised in this paper, which is consensus path that replaces revolution path as offered by Marx. The importance of interaction emphasized on Habermas's thought becomes basic of analysis due to the interaction or communication based on norm, inter-subjective, demanding role internalization, demanding maintenance of social institution, and action in order to achieve understanding. Performance-based budgeting that should become a solution in achieving people's welfare is still not optimally implemented yet. Physically, the resulted budget has been in performance-based budgeting; however, in fact, indicators of budgeting benefit to the fulfillment of public service are still ignored. The incremental system, planning that is not based on performance, budget inefficiency to the useless expenditure for public, high political interference, also less budgeting control keep involved in regional budgeting in Indonesia. Contradiction between politics and budgeting culture that implemented recently is obstacle for maximal implementation of performance-based budgeting system. There are many research opportunities that can be followed up from this paper such as study about budgeting culture using ethnography perspective and in-depth research about philosophical aspect from performance-based budgeting ideology with state ideology. Abstrak Penelitian ini bertujuan untuk menjelaskan implementasi penganggaran berbasis kinerja. Reformasi birokrasi masih menjadi isu penting di lingkungan pemerintahan, terutama di negara berkembang, termasuk Indonesia. Salah satu bagian dalam reformasi birokrasi adalah perubahan sistem penganggaran pemerintah. Di banyak negara, kasus ini seolah dipaksakan, sehingga implementasinya tidak sesuai dengan konsep aslinya. Teori kritis menjadi paradigma yang digunakan dalam makalah ini. Teori kritis Habermas dipilih sebagai metodologi dalam mencapai tujuan penelitian ini karena pemikiran Habermas sangat sesuai dengan isu yang diangkat dalam makalah ini, yaitu jalur konsensus yang menggantikan jalur revolusi seperti yang ditawarkan oleh Marx. Pentingnya interaksi yang ditekankan pada pemikiran Habermas menjadi dasar analisis karena interaksi atau komunikasi berdasarkan norma, antar subyektif, menuntut internalisasi peran, menuntut pemeliharaan pranata sosial, dan tindakan untuk mencapai pemahaman. Penganggaran berbasis kinerja yang semestinya menjadi solusi dalam mewujudkan kesejahteraan rakyat masih belum terlaksana secara optimal.