The Informatıon Technology-Based Plannıng And Budgetıng System In The Regıonal Government Of Banten Provınce Indonesıa

Transparency and accountability in the process of budget policy-making are two of the necessary principles which are conducted through the transparent presentation of information which is accessible to the public. The reason is that every use of funds must be accountable for its utilization of the resources managed to obtain a predetermined result. This condition also enables all the actors to criticize, discuss, and give suggestions so that in the future the regional budgeting policy could have improved quality and be aligned to the people's wishes. Currently, the budgeting policy-making process in the Regional Government of Banten Province already employs the Planning, Budgeting, and Reporting Management Information System Application (SIMRAL). SIMRAL is an application recommended by the Corruption Eradication Commission (KPK) in collaboration with the Agency for the Assessment and Application of Technology (BPPT) as the application provider. This information technology is believed to be able to guarantee the transparency and accountability of regional financial management. Therefore, this article attempts to describe the information technology-based planning and budgeting process in the Regional Government of Banten Province and to assess whether it had a positive contribution to in creating transparency and accountability and in minimizing corrupt practices in Banten Province. The research method employed in the current study was a qualitative method with data analysis using the NVivo 12 plus software. Keywords— Planning, Budgeting, Information Technology, and Budgeting Policy component