Backround: Budgeting participation is very important to add information that can reduce the ambiguity of roles that support improvements in hospital performance. Management of hospital operating income and costs needs to be done with professional management. Methods : This research was a qualitative descriptive study with data collection techniques used interviews, observations, and supporting data. Data analysis consisted of 3 stages, those were data reduction, data presentation, and conclusion drawing / verification. Result and Discussion :The budget planning process at the At-Turots Al-Islamy Hospital Yogyakarta was not optimally yet, forecasting provided significant benefits in estimation accuracy in the form of savings on funds and provides an effective and efficient description of expenditure estimates. Conclusion: The budget planning process at the At-Turots Al-Islamy Hospital Yogyakarta was not optimally ye Keywords: Planning, Budgeting And Forecasting