The development policy in Indonesia to implement the human development paradigm should be able to put people as actors and regional economic development as a vehicle for the public welfare. However, the government's policy as outlined in the budget form precisely the opposite direction to a strategic role in the public welfare. The phenomenon of budget politics in the management of media budget to fulfill the political needs for the few and the political community. Management of the state budget in favor of a handful of people in the political-economic sphere and not pro-poor budgeting. A qualitative approach in analyzing the facts of budget management in Indonesia, this book concludes that the management of APBN using performance-based budget structure has not shown good governance performance by indicators: effectiveness, efficiency, transparency and accountability in the management of the budget.