The Development Of A Local Government Scorecard (LGSC) Model As Effort Improving The Performance Of The Local Budget Policy

There are two major problems in the implementation of performance-based budget in local government in Indonesia, that are, first, local government is more oriented to the internal activities of government than providing citizen needs, second, the budget tend to be rigid and difficult to make changes in accordance with the needs of the citizen so as not to fulfill the justice aspect for the citizen. This fact is contrary to the implementation of democratic government. This paper is the result of qualitative research, in South Tangerang City,Banten Province. The results show that local budget allocations have not been able to meet the needs of citizen, less focus on learning and growth, local budgets tend to focus on internal processes of government and more pursuit of local revenue targets than allocate budgets according to the needs of citizen. Another finding is the orientation of local government services not only for the purpose of meeting the needs of citizen, but also the needs and interests of foreign workers working in the city. The implication of this research finding is the importance of developing Local Government Scorecard Model (LGSC Model)in local government in Indonesia, with the aim that the local budget policy has optimum benefit for the wider community