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Performance budgeting as a tool for achieving good forest governance: potentials and challenges

Performance budgeting as a tool for achieving good forest governance: potentials and challenges,Ahmad Dermawan,Nugroho Adi Utomo,Heru Komarudin

Performance budgeting as a tool for achieving good forest governance: potentials and challenges  
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Following the implementation of decentralization in Indonesia, the Government of Indonesia adopted performance budgeting to replace the traditional system of budgeting in government agencies at the various levels. Drawing on research undertaken in North Luwu District, South Sulawesi, the paper describes the district government's adoption of the performance budgeting system and assesses the potential and challenges for achieving good forest governance at the local level. While the system is good at delivering promises in terms of better bottom-up planning and budgeting processes, several areas need to be improved or approached in a different way, particularly in moving towards balancing economic development and forest conservation. Central government has undertaken various initiatives to improve state finance systems as part of the reform process and to help with the implementation of regional autonomy; it has passed laws on State Finances and on National Development Planning Systems. These two laws basically support a budgeting system known as 'performance budgeting', which bases budgeting processes on planned outputs and outcomes in order to attain effective and efficient public service. At the global level, the success of performance-based budgeting is still a topic for debate among public finance experts. Some believe that it is one way of improving the quality of public service - something particularly important for regional governments in this era of autonomy. They believe it can curb inefficiency because budgeting specifically follows activity planning, unlike the block budgeting system whereby lump sums were provided to government agencies to spend in a less well
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