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Abstract

The purpose of this study is to analyze e-budgeting process as an initial basis for the implementation of regional finances that is expected to narrow the opportunity to abuse the authority of officials and implementers of regional financial budgets. The research method was carried out with a case study in the Batu City Government in the year before and after the implementation of e-budgeting. The results indicates that prior the implementation of e-budgeting many errors occur in manual budget entry and after the implementation of ebudgeting proves that the implementation of e-budgeting has undergone several changes and progress but is urgently needed human resources in handling e-budgeting, support from officials, and coordination of all parties.


Abstrak


Tujuan penelitian ini adalah untuk menganilisa e-budgeting dalam proses anggaran sebagai dasar awal terlaksananya keuangan daerah yang diharapkan dapat mempersempit peluang penyalahgunaan wewenang pejabat dan pelaksana anggaran keuangan daerah. Metode penelitian dilakukan dengan studi kasus di Pemerintah Kota Batu pada tahun sebelum dan setelah terlaksananya e-budgeting. Hasil dari penelitian ini sebelum dilaksanakan e-budgeting banyak terjadi kesalahan entry manual anggaran dan setelah dilaksanakan e-budgeting membuktikan bahwa pelaksanaan e-budgeting telah mengalami beberapa perubahan dan kemajuan tetapi sangat dibutuhkan sumber daya manusia dalam menangani e-budgeting, dukungan dari pejabat dan koordinasi dari semua pihak.

Keywords

Good Governance e-Budgeting Accountability

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