<![CDATA[This research aims to determine the understanding of audit opinions by Local Government Organizations issued by the Financial Audit Agency and the implementation of Performance-Based Budgeting of the Regional Financial and Asset Management Agency (BPKAD) of the East Java Provincial Government. The audit opinion is based on the control environment of BPKAD of the East Java Provincial Government. Discussion of the components of preparing a Performance-Based Budgeting including a clear program structure, performance indicators, and program evaluation, as well as a performance information system poses an effort to assess and observe the implementation of Performance-Based Budgeting in regional financial management. This research employs qualitative methods involving data collected through interviews with 6 respondents of different divisions in the organizational structure of East Java Provincial Government BPKAD, and documentation of government reports such as LHP BPK, LAKIP BPKAD, BPKAD Work Plan Report, and other relevant documents. The results of this research exhibited that efforts have been made to implement the internal control system through observations of the control environment while the implementation of Performance-Based Budgeting has not been fully comprehended as a whole despite implementing the components of preparing a Performance-Based Budgeting.]]>
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