INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 8, ISSUE 04, APRIL 2019 ISSN 2277-8616 174 IJSTR©2019 www.ijstr.org The Government Readiness For E-Planning Implementation To Development Planning In Indonesia With Budget Availability As Intervening Variable Mudrika Alamsyah Hasan, Amir Hasan, Gusnardi, Iskandar Muda Abstract: This research aims to determine the supporting factors of the government readiness for e-planning implementation to the district/city development planning in Indonesia. The variables used in this research were central government support, the head of the region support, and legislative support as independent variables (X), effectiveness of e-planning implementation as dependent variable (Y), and budget availability as intervening variable. The data of this research were obtained using questionnaires. The questionnaires that could be further processed were as much as 182 questionnaires. The hypothesis was analyzed using Structural Equation Model (SEM) with the help of SmartPLS software3.0. The results of this research are the central government support has positive effect on the budget availability. The head of the region support has no effect on budget availability. Legislative support positively affect the budget availability. Budget availability has positive effect on the effectiveness of e-planning implementation. Keywords: Central Government Support, the Head of The Region Support, Legislative Support, Budget Availability and Effectiveness of E-Planning Implementation. ———————————————————— 1. INTRODUCTION E-Government can be defined as all actions in the public sector involving information and communication technologies with the aim of optimizing the efficiency, transparency and effectiveness of public services process (Turban, et.al., 2018). The legal basis of e-government in Indonesia at the national level is the Presidential Instruction No.3 of 2003 on National Policy and Strategy of E- Government Development. The key point of the regulation is to instruct the Minister, Head of Non Departmental Government Institution, Secretariat of the Supreme and Higher State Institution, the Commander of the Indonesian National Army, the Chief of the Indonesian National Police, the Attorney General of the Republic of Indonesia, the Governor and the Regent/Mayor to take steps required in accordance with their duties, functions and authorities for the development of E-Government nationally based on the Policy and National Strategy of E-Government Development. Since the enactment of the Presidential Instruction, the central and local governments are competing to implement E-Government, one of them is the implementation of e-planning or integrated regional development planning information system which is a tool for preparing RKPD (Local Government Work Plan), KUA PPAS (General Budget Policy, Provisional Budget Priorities and Funding Levels), KUA/PPAS of Change, Regency/Provincial RKPD of Change (Rahman et al., 2019). The implementation of e-planning is expected to complete the work programs easily, quickly, accurately and in accordance with the direction of the Minister of Home Affairs Regulation No. 54 of 2010 so that the work programs produced are able to present an informative analysis for the users or stakeholders. The Ministry of Home Affairs’ recommendation for the local government to implement e-planning (electronic planning) is so that the government can design the regional development well, measurably and transparently (Uddin et al., 2018). The people can access and find out the development activities of their region several years earlier as a part of the supervisory function. Not all situations in the field have been utilized well by local government. The existence of e- planning application will save budget usage especially the SKPD (Local Government Work Unit) operational budget. The effectiveness of e-planning implementation with the availability of local government budget must be supported by the central government, local government, and legislative parties in accordance with the Presidential Instruction No 3 of 2003 so that the implementation of e- planning can be maximum and integrated well. From the description, it can be taken several variables as the supporting factors for the effectiveness of e-planning implementation namely central government support, the head of the region support, and legislative support as independent variables, and budget availability as intervening variable. Therefore the problem formulations of this research are (1) does central government support, the head of the region support, and legislative support partially affect the budget availability? and does budget availability affect the effectiveness of e-planning implementation?. The aims of this research are to find out: the effect of central government support, the head of the region support, and legislative support to the budget availability and the effect of budget availability to the effectiveness of e-planning implementation. The results of this research is very useful, firstly, for practitioners as a source of information and consideration in decision-making related to Accounting ————————————————  Mudrika Alamsyah Hasan, Department of Accounting, Faculty of Economic and Business, Universitas Riau, Pekanbaru, Indonesia. Email : mudrika@lecturer.unri.ac.id  Amir Hasan, Department of Economic Development, Faculty of Economic and Business, Universitas Riau, Pekanbaru, Indonesia. Email : mudrika@lecturer.unri.ac.id  Gusnardi, Department of Economic Development, Economic Education Studies Program, Universitas Riau, Pekanbaru, Indonesia. Email : mudrika@lecturer.unri.ac.id  Iskandar Muda, Department of Accounting, Faculty of Economic and Business, Universitas Sumatera Utara, Medan, Indonesia. Email : iskandar1@usu.ac.id