Abstract
This research was conducted using the qualitative method so that the researcher can thoroughly and comprehensively elaborate on the phenomenon being studied. The research was focused on the process of e-Budgeting policy implementation in the government of Jakarta Province, as well as the supporting and obstacle factors of the process of e-Budgeting policy implementation in the Government of Jakarta Province. The process of e-Budgeting policy implementation is a part of the process of budget planning in the Regional Revenue and Expenditure Budget, therefore, the implementation process follows the APBD budgeting, which is started from the preparation of the General Budget Policies and Provisional Budget Ceiling and Priorities to the stipulation of the APBD. The implementation of the e-Budgeting policy is conducted to facilitate the effective and efficient establishment of APBD. The effectiveness of the e-budgeting policy implementation is influenced by the human resources capacity in the mastery of information and communication technology, budgeting politics, and the opposing interests of the executives and legislatures. The supporting and obstacle factors of the process of e-Budgeting policy implementation are in the factors of commitment and executives’ interests, coordination and communication between the executives and legislatures, competence and commitment of the legislatures, coordination and competence of the OPD, as well as the factor of law. Additionally, the allocation of budget by the executives in the discussion of RAPBD, beside the inadequate planning in the initial preparation, there are also attempts to prioritize interests. Meanwhile, the issues in the SKPD in planning the budget based on working achievements, as mandated in the RKA-SKPD, is actually still related to the competence of the SKPD.