Model of Local Budgeting System Management: A Case Study in the District of Malinau, North Kalimantan

摘要

Implementation of local autonomy in Indonesian government make economic decentralization becomes a part in strengthening the local government. In line with this, the local budgeting issue also becomes a strategic one in the relationship between Central and Local government in Indonesia. On its implementation, local budgeting management is facing the crucial problems, which are the managerial and operational capability of local budgeting management officer and also their low integrity level. Therefore, local budgeting management reformation is needed in forming the good governance which demanding an efficient, transparent, and accountable local budgeting management. Keywords: Reform, Local Budgeting System Management