Performance-based budgeting systems are becoming increasingly popular in developed countries around the world. Previous or related research is very important in research or scientific article writing. Previous research or related research helps strengthen the theory and phenomenon of the relationship or effect between variables. This paper examines the factors that influence the implementation of performance budgeting, namely: organizational commitment, resources and incentives and sanctions, as well as literature research on national financial management. The purpose of writing this article is to establish the hypothesis of influence between variables for further research. The results of this literature review are: 1) Organizational commitment influences performance budget implementation; 2) Resources influence the implementation of performance budgets; 3) Rewards and penalties affect the implementation of the performance budget.

Previous or relevant research is very important in a research or scientific article writing. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that influence performance-based budget implementation, namely: Organizational Commitment, Resources and Rewards and Sanctions, a literature study of State Financial Management. The purpose of writing this article is to build hypotheses of influence between variables to be used in further research. The results of this literature review article are: 1) Organizational Commitment affects the implementation of performance-based budgeting; 2) Resources affect performance-based budget implementation; and 3) Rewards and Punishment affect performance-based budget implementation