Spending Review Integration Model in Budget Decision Making at the Ministry of Health of the Republic of Indonesia

The aim of this study is to identify an effective model for integrating spending reviews into the budget decision-making process. Using a qualitative approach, the study collects data through interviews and documentation. The findings suggest that the budget decision-making process would benefit from implementing an integration model known as the Comprehensive Monitoring and Evaluation Model of Budget Management. This model facilitates a more thorough review and oversight of budget allocations, ensuring better-informed decision making. The study recommends further research to assess the impact of this model on the quality of budget decision making, particularly focusing on how it enhances the decision-making process and improves budget management outcomes.