MODEL PEMBELAJARAN BERBASIS E-LEARNING DALAM RANGKA MENINGKATKAN KOMPETENSI DAN PROFESIONALISME BENDAHARA PENGELUARAN DI LINGKUNGAN PEMERINTAH DAERAH

Law No. 1 of 2004 on State Treasury (UUPN) Article 10 of the Revenue and Treasurer Treasurer is Officer Functional Expenses. Functional consequences as officials responsible not only functions in accordance with their duties, but also personally. Thus Treasurer competency required to be able to behave and act professionally and proportionately in managing the Finance Country/Region. Unit in each district/city must have treasurer managed by one person spending. Management is defined as a Document Management Budget (DPA). That is, one DPA managed one person treasurer spending. Thus, the availability of legalized treasurer treasurer spending ahead of the official function requires a treasurer who meets the required standard of competence.This research is the development of a cross sectional study carried out by studying the subject and object of research in a given time period. What this research in local government/ municipal government Solo, Karanganyar, and DIY. Compliance efforts through training availability treasurer. Training model that has been implemented in the form of classical training and has not been effective because of time constraints. The definition of time is the time that must be provided by the participants and faculty. Training participants in order to follow the training assignment should leave your work at the agency main point of origin. The next obstacle when training participants return to the home institution undergo internal mutations that result are unable to implement the results of the training. This resulted in a vacancy occurs in any of the functional power of government agencies and on the other there is accumulation of functional staff. Based on these problems, it can be identified as follows: lack of preparation for the treasurer's competency competency-based spending, lower interest expense as a treasurer of career development as a civil servant, and has not used information technology as a learning tool for future expenditures treasurer. Through this research are expected to be realized a learning model for technology-based treasurer expenditure information through e-learning.