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

Siti Karlina () and Ira Novianty ()
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Siti Karlina: Government Management Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
Ira Novianty: Government Management Accounting, Politeknik Negeri Bandung, Bandung, Indonesia

Finance, Accounting and Business Analysis, 2023, vol. 5, issue 2, 127-138

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.

Keywords: Money follow program; performance-based budgeting (search for similar items in EconPapers)
JEL-codes: H60 H61 H70 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:aan:journl:v:5:y:2023:i:2:p:127-138

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