Abstract :
Budgeting process ought to meet the standar of accountablity and transparency to public as
public sector?s stakeholder. The issuance of UU No. 17 Tahun 2003 support the good
governance in state administration, and state financial management should be carried out in
professional way, open, and accountable in accordance with the regulation of state. This
research analyze the congruence of budgeting process that has been done with the
regulations. This research aim to propose Performance Based Budgeting Standard Operating
Procedure for Lembaga Pengelola Dana Bergulir KUMKM based on laws and regulations due to improve quality of planning and budgeting for the coming period. Standard Operating
Procedure will further improve the quality of information performance based budgeting process and good corporate governance in Lembaga Pengelola Dana Bergulir KUMKM. Keywords : BLU, Public Sector, Budgeting Process, Good Corporate Governance.