Dataset about <b>Challenges in Implementing Performance-Based Budgeting: Evidence from Indonesian Higher Education</b>

This study concludes that the implementation of performance-based budgeting at the Faculty of Social and Political Sciences, Nusa Cendana University, has largely adhered to applicable regulations and institutional guidelines. However, the outcomes have not yet reached an optimal level. The observed gap between <b>budget realization</b> and <b>performance achievement</b>, the <b>high frequency of budget revisions</b>, and the <b>lack of systematic documentation</b> highlight fundamental weaknesses in both the planning and implementation processes. This study fills a gap in the literature by applying Edward III’s framework in the under-researched context of faculty-level budgeting within Southeast Asian higher education institutions.Four key factors were identified as constraints: (1) <b>ineffective communication</b> across administrative levels; (2) <b>limited human resources</b>, particularly in terms of technical capacity; (3) a <b>low disposition</b> among implementers, reflected in a lack of discipline, commitment, and accountability; and (4) the <b>absence of Standard Operating Procedures (SOPs)</b> to guide budget formulation and execution. These factors underscore the importance of integrating <b>structural</b>, <b>resource-based</b>, and <b>behavioral</b> dimensions in public policy implementation.Finally, for future research, it is recommended to expand the scope of analysis to other faculties within state universities or across different institutional types. Employing a <b>mixed-methods approach</b> could also yield deeper insights into the interaction between policy, organizational behavior, and budgeting outcomes, thereby providing a more comprehensive understanding of performance-based budgeting in the higher education sector.