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User Resistance in the Implementing E-Budgeting

Local government has an essential role to play in delivering services to the city. Several local governments still have relatively low performance, particularly on the budget. There have been several barriers to the duty to introduce egovernment in local governments. Researchers see if there is a connection between e-government and users as users in terms of perceived importance and self-confidence. The study was carried out using a mix-method, both quantitative and qualitative, to ensure that it was carried out. This study contributes to the challenges of implementing e-budgeting. Resistance to the importance of user perception, self-confidence to change workers and support for leadership are required. It is hoped that the Indonesian local government will be able to enforce e-budgeting well. Keywords—e-budgeting, resistance, implementation