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Journal > Jurnal Akuntansi & Investasi > The Institutionalization of Spending Review in Budgeting System in Indonesia

 

Jurnal Akuntansi & Investasi
Vol 19, No 1: January-June 2018
The Institutionalization of Spending Review in Budgeting System in Indonesia
Kristiantoro, Hendi ( Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga)
Basuki, Basuki ( Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga)
Fanani, Zaenal ( Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga)
Article Info   ABSTRACT
Published date:
20 Dec 2017
 
This research seeks to understand the process of institutionalization of spending review in the budgeting system in Indonesia through the perspective of new institutional theory. Spending review is a method of measuring the quality of government expenditure in the structure of the State Revenue and Expenditure Budget (APBN). This research uses interpretive paradigm based on case study. The results of this study indicate the discovery of symptoms of mimetic isomorphism and coercive isomorphism in the process of institutionalization of spending reviews. The institutionalization process also occurs because of endogenous factors, in which actors within the Directorate General of Treasury reinterpret the effects of foreign elements or recontextualization.
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