The expenditure process of the state budget (APBN) funds with the state treasury and budget (SPAN) system in the perspective of bureaucratic reform: Case Study at State Treasury Service Office Denpasar

This research examines to find out how the expenditure process of the State Budget (APBN) funds with the State Treasury and Budget (SPAN) system in the perspective of bureaucratic reform in KPPN Denpasar, one of the Treasury Service Office (KPPN). By using SPAN the implementation of the management of APBN funds is more effective, efficient, transparent and accountable. The process of disbursing the state budget with SPAN at KPPN Denpasar has been going well, although there are still problems related to the limited number of SPAN users which make significantly increasing bills, the satker officer, the stakeholders to wait long enough to be served. Besides that, there was also a bill that was rejected by SPAN, the information could not be known to the satker officers at that time, because the services at the front office only reached the verification and conversion of billing data. This can reduce the quality of excellent public services which is one of the objectives of bureaucratic reform