MODEL OF SPENDING REVIEW INTEGRATION
TAKING BUDGET DECISION IN MINISTRY OF HEALTH
The aim of the research is to describe and identify factors that hinder and support the integration of spending reviews in budget decision making at the ministry of health. By using a qualitative approach, the results of this study are inhibiting factors in the form of 1) lack of public support; 2) data on budgeting that is less qualified; 3) laws and regulations that limit the distribution of spending review reports. Meanwhile, the supporting factors are 1) support from non-governmental organizations and international organizations; 2) there is good internal and inter-agency coordination; 3) methods and standard procedures regarding spending review are owned by the ministry of health.