Indonesia spending reviews in the context of financial management reform

Public Financial Management Reform has emerged in Indonesia since the beginning of year 2003. One of the policy applied is implementation of Spending Review. Spending Review considered as one of management tool to get consolidate fiscal and financial after the Global Financial Crisis struck in 2007-2008. More than five years since 2013 when the first engagement of spending reviews as part of budgeting process in Indonesia, government has try to integrate spending reviews with performance based budgeting. Because through the information generated from PBB, spending review would be successfully increased the quality of public expenditure of Indonesia government. With Lüder FMR model as a conceptual framework, author want to compare the policy of Indonesia in implementing spending review with the guidance of spending reviews made by OECD countries to know the success/failure of that policy. Although the conclusion made by researcher are not strong due to the limitation of descriptive analysis, the findings of this study hopefully can elaborate the political motives behind government spending reviews process in Indonesia link to budgeting context, there is the potential that improvement of what have done by spending review implementation would be useful in the future.