Performance management in the public sector reflects a framework that not only assists government organizations in achieving their strategic goals and missions optimally through resource utilization but also enhances the quality of public services and strengthens interactions between the government and the public, thereby increasing transparency. In recent years, the public sector worldwide has shown a growing interest in adopting a Results-Based Performance Management approach to improve accountability, transparency, and overall achievement of better results. However, organizational culture change and the implementation of this performance management concept in the public sector face various challenges that require in-depth understanding. This research aims to analyze opportunities, identify challenges, and provide recommendations for overcoming challenges and maximizing opportunities arising from the implementation of results-based performance management. This study employs a qualitative analysis method with a descriptive-analytical approach, involving a comprehensive literature review, case studies of public sector organizations that have implemented Results-Based Performance Management, and interviews with key stakeholders. The research findings identify that the implementation of Results-Based Performance Management in the public sector presents several significant opportunities, although accompanied by specific challenges. A profound understanding of these opportunities and challenges can aid organizations in designing more effective implementation strategies, supporting sustainable performance transformation, and enhancing positive impacts on organizational goal achievement.