Open AccessDetermining the Ideal Strategy and Modeling in Integrating Spending Reviews in Budget Decision Making at the Ministry of Health of the Republic of Indonesia
Author(s) -
Beni Ruslandi,
Bahrullah Akbar,
Aries Djaenuri,
Deti Mulyati
Publication year - 2020
Publication title -
international journal of science and society
Language(s) - English
Resource type - Journals
ISSN - 2715-8780
DOI - 10.54783/ijsoc.v2i4.195
Subject(s) - christian ministry , dimension (graph theory) , indonesian , process (computing) , management science , ideal (ethics) , health spending , operations research , process management , computer science , business , economics , political science , engineering , economic growth , health care , mathematics , linguistics , philosophy , pure mathematics , law , health insurance , operating system
This study aims to find the right strategy and modelling in integrating Spending Review in budget decision making at the Ministry of Health of the Republic of Indonesia. This study uses a qualitative approach with an exploratory method, in which the researcher seeks to explore and build the phenomena being studied to answer the previously formulated problems. The results showed that the spending review integration strategy was divided into three dimensions, namely the organizational size, the process dimension and the time dimension. Meanwhile, the modelling used in integrating spending review in budget decision making in the Indonesian Ministry is known as the Comprehensive Monitoring and Evaluation Model for Budget Management Ministries / Institutions.