‘COMPARATIVE OVERVIEW OF FISCAL REFORM IN INDONESIA; STUDY CASE OBJECTIVE: E-BUDGETING IMPLEMENTATION IN DKI JAKARTA AND CENTRAL JAVA PROVINCE.’ - PART IV

  
2.  The concept of e-budgeting
The original concept of e-budgeting: a budgeting system which includes the application of a web-based computer program to facilitate the process of preparing the APBD.
 
What are the advantages of implementing e-budgeting in state 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.
 
a)      Define Budget Guidelines. The first stage is to determine the budget guidelines.
b)      Budget Preparation. After top management is complete, the company needs time to prepare a budget.
c)      Budgeting.
d)      Budget Execution.
 
2. The concept of fiscal policy reform.
 
a)    Fiscal Reform Theory.
Before I explain about fiscal reform in the concept of e-budgeting, I will basically put forward the definition of fiscal policy itself, which is about the policies issued by the government in the field of government expenditures and revenues in order to improve the country's economic condition to become more stable and better. As for the fiscal reforms proposed by the Minister of Finance, Mrs. Sri Mulyani, Fiscal Reforms obtained three pillars of state finances, namely taxation, budgeting, and financing, which became the focus of reform. In addition, in terms of taxation in terms of basis and increasing compliance, in terms of zero-based budgeting and priorities that are more efficient and synergistic and based on results, as well as financing that is more prudent, innovative, and sustainable.[1] When associated with the concept of e-budgeting, it can be said that the concept of implementing e-budgeting implemented by the provincial governments of DKI Jakarta and Central Java is a budget management concept that is intended and aims to make the budgeting system more innovative and technology-friendly, more transparent, prudent and sustainable.
 
 
I.          CONCLUSION
The Indonesian government has begun to make improvements in order to manage and organize the structure of budget preparation and management in every province in Indonesia. With the presence of the Government Management System (GMRS) and Smart Planning Budgeting (SPB) belonging to DKI Jakarta Province, it can be maintained and developed in the future according to system and technology developments. However, in practice, in running the system, the government must also prepare human resource infrastructure or human capital to support the technology system. The existence of this infrastructure is intended as the front line in managing the budget preparation system. After all, the system is a system and humans are actually the managers of the system, so it is hoped that the government will have a special team or team of experts in managing this budgeting system so that it can be properly monitored and controlled.
 
II.      POLICY RECOMMENDATION
 
1)     There is a systematic IT cyber crime policy for supervision from a special government team that oversees the implementation of e-budgeting in the provinces and regions in Indonesia. This is intended to ward off cyber attacks or hackers from within and outside the country.
2)     There are policy that organize standard rules and there are strict applicable laws to ensnare public officials who abuse their authority.
3)     There is a policy that organize a well-trained system maintenance team and anti-hacker attacks from outside the world.
4)     There is a standard system and procedure for people who will complain about the system.
5)     There is a policy that organize the update public information on the contextual and continuous budgeting process so that the data displayed is accurate data according to the original data stimultaniously.
 

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[1]https://www.kemenkeu.go.id/publikasi/berita/reformasi-struktural-dan-reformasi-fiskal-untuk-pemulihan-ekonomi/