IDEAS home Printed from https://ideas.repec.org/a/aan/journl/v5y2023i2p127-138.html
   My bibliography  Save this article

Implementation of The Money Follow Program Concept in Performance-Based Budgeting in Indonesia

Author

Listed:
  • Siti Karlina

    (Government Management Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)

  • Ira Novianty

    (Government Management Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)

Abstract

Purpose : The purpose of this study is to discuss how the implementation of the money follow program concept in performance-based budgeting in local governments in Indonesia. Design/Methodology/Approach: This study uses descriptive research by using questionnaires in data collection. The questionnaires were distributed to regional work units as an element of implementing local government policies in Indonesia. Findings: The results showed that the implementation of the money follow program concept in the implementation of performance-based budgeting in local governments in Indonesia has been well implemented. However, there are still obstacles, such as coordination between regional apparatus work units that is still difficult, the system used in planning and budgeting that is not yet adequate, and the limited budget owned by local governments to finance priority programs and activities. Practical Implication: The implication of this research for local governments in Indonesia is to provide input to evaluate the system used in planning and budgeting and improve coordination between regional apparatuses so that the implementation of the money follow program concept can run smoothly. Originality/Value: This research examines the implementation of the money follow program concept, which is a new concept in performance-based planning and budgeting in local governments in Indonesia. Paper Type: Research paper.

Suggested Citation

  • Siti Karlina & Ira Novianty, 2023. "Implementation of The Money Follow Program Concept in Performance-Based Budgeting in Indonesia," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 5(2), pages 127-138, December.
    • Handle: RePEc:aan:journl:v:5:y:2023:i:2:p:127-138
    as

    Download full text from publisher

    File URL: http://faba.bg/index.php/faba/article/view/160/79
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Money follow program; performance-based budgeting;

    JEL classification:

    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aan:journl:v:5:y:2023:i:2:p:127-138. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Yanko Hristozov (email available below). General contact details of provider: https://edirc.repec.org/data/ienwebg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.