Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor rasional, politik, dan kultur organisasi terhadap pengadopsian ukuran kinerja dan pengimplementasian anggaran berbasis kinerja. Faktor rasional di ditunjukkan oleh variabel sumber daya, informasi, orientasi tujuan, ketentuan eksternal, dan kesulitan penentuan indikator kinerja sedangkan faktor politik dan kultur organisasi ditunjukkan oleh dukungan internal, dukungan eksternal, dan sikap keterbukaan menerima inovasi Penelitian ini dilaksanakan di di lingkup pemerintahan daerah provinsi Maluku Utara dengan mengambil sampel pada eselon II, III dan IV. Pengumpulan data menggunakan metode survei dengan memberikan kuesioner secara langsung kapada responden. Hasil riset menunjukkan variabel sumber daya, ketentuan eksternal, dan kesulitan penentuan indikator kinerja berpengaruh terhadap pengadopsian ukuran kinerja dan variabel dukungan internal berpengaruh terhadap pengadopsian ukuran kinerja. Pada tahap pengimplementasian anggaran berbasis kinerja, variabel sumber daya, informasi dan kesulitan penentuan indikator kinerja berpengaruh terhadap pengimplementasian anggaran berbasis kinerja dan variabel dukungan eksternal dan dukungan internal berpengaruh terhadap pengimplementasian anggaran berbasis kinerja

This study aims to examine the influence of rational factors, political and organizational culture on the adoption of performance measures and implementation of performance-based budget. Rational factors indicated by the resources, information, goal orientation, external requirements and difficulty determining performance indicators, while political factors and organizational culture is shown by the internal support, external support, and attitude of openness to receive innovation This research was conducted in the scope of the North Maluku provincial government by taking samples at Echelon II, III and IV. Collecting data using a survey method by giving questionnaires directly to respondents. The results showed resources, external regulation, and difficulty determining influence on the adoption of performance indicators and performance measures of internal support variables influence the adoption of performance measures. At the implementation stage of the performance-based budgeting, resources, information and performance indicators of the difficulty determining influence on the implementation of performance-based budgeting and variable external support and internal support affect the implementation of performancebased budget

Kata Kunci : Pengadopsian,Pengimplementasian,Faktor rasional,Politik,Kultur organisasi,Adoption and implementation, rational factors, political and organizational culture