Planning, Programming and Budgeting System in the Indonesian Navy : comparing the Budgeting Phase of the Indonesian Navy's system to the U.S. Navy System

Abstract

This research evaluated the functionality of the Planning, Programming and Budgeting System: (PPBS) in the Indonesian Navy. Specially, the objective was to determine the feasibility of improving the Indonesian Navy PPBS using the U.S. Navy model as a reference with, emphasis on the Budgeting phase. Research included conducting a review of the current processes in both systems. Several recommendations for improving the Indonesian Navy's system were made, including separating the Programming and Budgeting phases, establishing a team of dedicated budget analysts, and developing a budget review and reclama process similar to the one used in the U.S. Navy. Additional recommendations regarding the need for further evaluation of the organizational structure, culture and political influences that affect the budgeting phase in the Indonesian Navy were made for improving the Indonesian Navy's Budgeting phase.