Integrated Approach to Budget (Unified Budget Approach) Implementation Evaluation and Medium-Term Expenditure Framework in Supporting the Implementation of Performance Based Budgeting in Bandung and Cimahi City Government in West Java

Abstract

In support of transparency, efficiency and accountability of the reforms carried out following the principles of international financial management used. As a follow-up on the implementation of the legislation, the government has set the government regulation number 21 of 2004 which confirms that the performance-based budgeting should be supported by: (1) an integrated budget (Unified Budget); (2) medium-term expenditure framework (medium term expenditure framework) is usually called the MTEF. The study is an empirical  research that examines "How to evaluate the implementation of an integrated approach to the budget and medium-term expenditure framework to support the implementation of performance-based budgeting in Bandung  and Cimahi city government in West Java. Based on this study concludes that Unified budget as a factor supporting the implementation of performance-based budgeting has been applied to both the city government and Cimahi.Medium Term Expenditure Framework as a factor supporting the implementation of performance-based budgeting has been applied to both the Government of the city of Bandung and Cimahi.Performance-Based Budgeting Government of Bandung and Cimahi is good because factors have been applied with good support.

Keywords: Unified Budget, medium term expenditure framework, performance based budgeting