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. 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. The budget planning process at the At-Turots Al-Islamy Hospital Yogyakarta wasnot 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. 2018 Proceeding Healthcare. All rights reserved