Published: 2 Apr 2020.
Open Access
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The Surakarta City Government implements E-Budgeting through the application of
SIMDA Keuangan. In addition, the Surakarta City Government also implemented a website
service for budget transparency. The results in good financial management are indicated by
the approval of Wajar Tanpa Pengecualian status from Badan Pemeriksa Keuangan. This
study aims to evaluate the implementation of E-Budgeting through the role of the
bureaucracy in the Surakarta City Government and the social capital involved in budget
allocation decisions making.
The research method used is descriptive qualitative research method with data
collection techniques through interviews, observation and literature study. Informants in this
study invited seven people from representatives of Bapppeda, BPPKAD, Diskomifo SP and
Pattiro Surakarta.
The results of this study is the implementation of E-Budgeting using the SIMDA
Keuangan as a tool to assist regional financial management has been able to facilitate the
stages of budgeting, administration, accounting, reporting and accountability in an integrated
and accountable. Budget transparency website services need to be maintained periodically to
support transparency. The relationship between the role of the bureaucracy in the
implementation of E-Budgeting through the Compliance of the Surakarta City Government
involves local financial management regulations. However, there are currently no specific
regulations regarding E-Budgeting. The Surakarta City Government is still in the
implementation of E-Budgeting, while the development of the Perwali or Juknis on
E-Budgeting is a target for the Surakarta City Government Bureaucracy Reform in 2019-
2021. Social capital that is intertwined in the form of linking through the involvement of
elements of society, sectoral communities and other stakeholders is involved in development
planning and budget allocation decisions making.
Suggestion in this research is the need to improve coordination and quality of human
resources while overseeing the development of Perwali or Juknis for implementing
E-Budgeting to support the successful implementation of E-Budgeting in the Surakarta City
Government. In addition, the maintenance of a website for budget transparency and
socialization to the public is also needed to increase public involvement in budget oversight
in the Surakarta City Government.

Keywords: e-budgeting, regional financial management, evaluation process, bureaucracy,
social capital.

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