‘COMPARATIVE OVERVIEW OF FISCAL REFORM IN INDONESIA; STUDY CASE OBJECTIVE: E-BUDGETING IMPLEMENTATION IN DKI JAKARTA AND CENTRAL JAVA PROVINCE.’
In managing the diversity of community needs, especially public services, the Government of Indonesia should re-evaluate how effective and efficient the performance of public services is in every agency of government organizations. One of the innovations in carrying out bureaucratic reform within government agencies and in order to improve the quality of public service performance is the implementation of e-budgeting as one of the fiscal reforms in the field of government management and administration. DKI Jakarta and Central Java Province. This system is an integrated system that has connected access to data on the management of regional budget funds starting from planning to the final data results that can be accessed by people throughout Indonesia.
b) The definition of e-budgeting.
E-budgeting is a budgeting system which includes the application of a web-based computer program to facilitate the process of preparing the APBD (Regional Revenue and Expenditure Budget). E-budgeting is a system created in order to manage digital budgeting that is mutually integrated between one component and other calculation components contained in the realm of administration or management of local governments throughout Indonesia. In addition, the benefit of making an e-budgeting system is that in the future all lines of the government sector are able and understand in protecting the implementation of budget preparation in each city (provincial) government in Indonesia.
The history of the beginning of the implementation or implementation of e-budgeting in Indonesia stems from the budgeting system that has been implemented by the Surabaya City Government, East Java in 2003. This system emerged with the start of a GMRS (Government Resource Management System) concept. In this integrated system of budgeting, it includes the application of the APBD (Regional Revenue and Expenditure Budget) preparation program, Revision and PAK (Amendment to the Activity Budget) of the Surabaya City Government. As a pioneer of e-budgeting in Indonesia, the Surabaya City Government system consists of three types of budget groupings, namely:
1. Standard Basic Unit Price (SHSD)
2. Price of the Basic Unit of Activities (HSPK), and
3. Expenditure Analysis Standard (SAB).
This system is made online so that it can be accessed by regional apparatus anywhere and anytime, especially during the discussion of the budget draft with the DPRD. In more detail, in this Surabaya e-budgeting system, there are a collection of components as follows:
1. Budgeting
2. Delivery budget details
3. Budget evaluation, price list, and component list, budget recapitulation, budget detail history, and setting account code for budget components.
In the implementation of e-budgeting, of course, it will have a very positive impact on the performance of the government, as well as the establishment of a transparency or accountability of the government to the public on good governance. This is related to how the government can organize a system or a government management process that can be accounted for by policy makers, policy implementing actors and other lines of government administratively and politically. In addition, with regard to government accountability, it can immediately measure how the government and the public are performing with all its indicators. Of course, this will always be a challenge for all local governments in Indonesia, because, in practice, government efforts must include democratic practices and transparency so that thereby creating public confidence in the performance of the government.
This is closely related to what was stated by the opinion of Mardiasmo (2009), which states that according to Mardiasmo (2009) there are principles of good government governance which are stated as follows:
(1) Accountability, (2) Transparency, (3) Democracy (Democration), (4) The rule of law (Rule Of Law).” Here are some explanations in the points above, namely:
1) Accountability at this point, the government is expected to be accountable to the public for administrative and management performance which is intended to be informed to the public. In practice, reporting of information to the public should be open, accessible and evaluated by the public. Another thing is that when implementing it, the government is expected to be honest with structured explanations and measurable evaluations in accordance with the provisions of the applicable law and the government is also expected to be strictly prohibited from abusing its authority over power in carrying out its performance activities.
2) Transparency, at this point what is meant is that the public can access information on government performance activities easily (accessible) and the public can access the required information properly.
3) Democracy, At this point it is explained that a democracy must be involved in implementing government performance activities because it is important for the community to provide feedback or constructive input for better government services.
4) The rule of law, at this point what is meant is about the existence of a pattern of a fair legal framework that does not burden one party in this case the community. Government actors or government elites in carrying out their performance activities, if they commit acts of abuse of power, then the applicable law in this country must be enforced. This is done so that the public believes in the ability and competence of the government in implementing a transparent and socially just public service process.
What are the advantages of implementing e-budgeting in government administration?
The main advantages of this e-budgeting system are maintaining public accountability, reducing the risk of corruption. Data documentation is more effective, facilitating evaluation. Even so, this e-budgeting system still has the risk of being hacked and still requires more security in order to minimize virus attacks.
To be continued-------------------------------
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