Teguh Widodo

The Implementation of Performance Based Budgeting in Indonesia 2011-2014: Using Performance Information to Strengthen Government Accountability 

Supervisors: Peter Watt, Tony Bovaird

Government of Indonesia restructured its budget format and implemented performance based budgeting since mid-2009 which affected budget document since fiscal year 2011. The government has commitment to improve its performance including introducing outputs and outcomes measures and tracking the performance over time. Basic assumptions of the implementation of performance based budgeting are:

  1. the use of performance information at each stage of budgeting cycle will enhance the accountability of government regarding budget allocations. Performance information can be used at different levels and different stages of budgeting cycle
  2. performance based budgeting will enhance the manager’s flexibility to manage the budgets

The research will examine how the three parties (ministry of finance and national planning agency, spending ministries and parliament) in central government of Indonesia play their function, particularly to use performance information, in allocating budgets. In addition, this research will find evidences whether the implementation of performance based budgeting enhancing the flexibility of managers to manage their budget or merely adding another paper-works.

Profile

He has been working at The Audit Board of Indonesia since 1998 after spent almost 2 years working at Ministry of Finance. He graduated from Leeds University Business School in 2004 with degree MA Accounting & Finance. He also registered as Certified Fraud Examiner (CFE) since 2007. Apart from his main duty as a budget manager, he acted as a project manager in 2007-2010 for an ADB’s funded project manager that has an objective to enhance the capacity of the Audit Board. In addition, he also involved in several initiatives at his office such as bureaucratic reform program, the development of strategic plan, and human resources development program. Since 2007 he has been interested in public procurement and budgeting system in Indonesia. He believe that performance based budgeting should be integrated with performance management system to give the real impacts on the achievement of national outcomes.

Qualifications

  • MA Accounting & Finance (Distinction), 2004, University of Leeds

Research interests

  • Performance based budgeting 
  • Performance management 
  • Public procurement 

Professional memberships

  • - Member of Association of Certified Fraud Examiner (ACFE), since 2007

Contact:

Email: TXW244@bham.ac.uk