Accounting Information Systems Implementation Review on the Online Budget Review in Order to Develop an Efficient Budget Forming System

Abstract

One implementation of e-Government at the Ministry of Finance, mainly the model of Government to Government relations is the launching of an application in which contains online review budget by dja of Annual Ministry-Specific Work Plan and Budgets module. This application was developed since 2014 by Directorate General of Budgeting. by Directorate General of Budgeting aims this online app will facilitate the process of review budgets by dja of Annual Ministry-Specific Work Plan and Budgets, by reducing the intensity of direct meetings between the Directorate General of Budgeting, Sectoral Ministries, and State Ministry of National Development Planning. Review Budgets by Directorate General of Budgeting, which previously conducted face to face, can be done at the office or wherever as well by using this application. This paper discusses the overview of accounting information system implementation in online budget review by Directorate General of Budgeting in developing the efficiency of budget forming. The method of data collection used in this paper is documentary study of literatures related to the accounting information system. The final conclusion is that the online budget review by Directorate General of Budgeting is a good step in order to develop an efficient system of budget forming