Policy Implementation: E-village Budgeting in Banyuwangi Regency

Entang Adhy Muhtar (Departement of Public Administration, Faculty of Social and Political Sciences, Universitas Padjadjaran, Indonesia)
Dody Hermana (Departement of Public Administration, Universitas Garut, Indonesia)
Dewi Gartika (Researcher at BP2D West Java Province, Indonesia)
Riki Satia Muharam (Doctoral Candidate in Public Administration at Universitas Padjadjaran & Researcher at Center for Public Policy and Public Service Studies, Universitas Padjadjaran Lecturer at STIA CIMAHI)

Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes
2019: Proceedings IAPA Annual Conference: Theme 2

e-Village Budgeting is an application about planning, administration and accountability of village financial management for all villages in Banyuwangi Regency which are website based and online with real time data. The purpose of making this Electronic Village Budgetting System (E-VB) application is to create transparency and accountability in village financial management. In general, the implementation of the Electronic Village Budgetting (E-VB) Policy has been running but has not been perfect. The implementor is still shackled with the old system, even though the system is new. This study aims to examine and analyze the implementation of Electronic Village Budgetting (E-VB) Policy in Banyuwangi Regency. The theory used in this study is the theory of policy implementation from Van Meter and Van Horn. The method used is a qualitative research method. The results showed that, from the aspect of resources, especially software and brainware, were still limited, from the disposition aspect there were different perceptions in the implementation of Electronic Village Budgetting. Research recommendations need "Interpretation", which is the same in terms of budgetary linkages and Information Technology (IT) in the Implementation of Electronic Village Budgetting Policy.