International Journal of Innovation, Creativity and Change. www.ijicc.net Volume 5, Issue 6, 2019 616 The Performance of Spending Budget: Governance and Human Resource Competence Perspectives (A Study on Ministries and State Institutions in Indonesia) Wiwik Utami a , Rieke Pernamasari b , a,b Universitas Mercu Buana, Jakarta, Indonesia, Email: a wiwik.utami@mercubuana.ac.id, b rieke.pernamasari@mercubuana.ac.id The realization of a spending budget was often late in Indonesia. Delays occurred in both regional government and state institutions. The purpose of this study is to compare factors affecting the realization of budgets between ministries/institutions that have a high and low budget realization. Factors that were considered to influence the realization of the spending budget were (1) understanding of budget governance, (2) systems and procedures, and (3) human resource competencies. The populations are ministries and state institutions, and samples are chosen based on random and willingness to participate. The results of the study show that budget governance and human competencies have a significant positive effect on the realization of the spending budget. Key words: Budgeting, Competence, Spending, Human Resources, Governance. Introduction The low level of spending budget in Indonesia is a phenomenon that almost occurs annually. The Government Report on the Implementation of the 2016 Semester I State Budget states that 41 Ministries/Regional Institutions were included in the high budget group (more than 34.2%); 16 Ministries/Regional Institutions have moderate spending (27.5% - 34.2%); and 30 Ministries/Regional Institutions are in the low budget group (less than 27.5%) in figure 1.