MEASUREMENT OF SPBE PERFORMANCE IN THE INDONESIAN BUDGETING SYSTEM

Abstract The approach used by this study is a descriptive qualitative method to measure the performance of SPBE if implemented into the budgeting system and provide solutions when SPBE does not show good performance. This study was conducted by field screening at the Regional Government Budget Team (TAPD) in 29 regencies and 6 cities under the province of Central Java. The results obtained SPBE performance only reached 42% where in order to reach 100% the implementation of SPBE must be increased by 58%. To do that the implementation must contain elements of Value for Money (VFM) which has the principles of efficiency, effectiveness and economy. The results of this study provide a solution, namely improving coordination and collaboration between business processes and electronic systems in the form of data and information exchange, as well as SPBE services. Improving integrity and providing more supportive access. Local governments must strive to increase the availability of competent human resources. With this improvement, SPBE is expected to be able to contribute significantly to the management of budgeted costs so that the process to the outcome is in line with the budgeted cost (not less and not more).