The purpose of this research are to know reaction of training participant,effectiveness, and efﬁciency of classical and e-learning training method. By usedthe comparison descriptive research method and the research object is PerformanceBased Budgeting Training Program organized by Budgeting and Treasury TrainingCenter in 2014. The evaluation for training program as obligatory phase to measureeffectiveness training program. The result show that reaction of training participantwith e-learning method higher than classical method. The participant argue thattime used for learn the materials in the e-learning method is more ﬂexible. On theother hand, such reaction is not accompanied by satisfying result. This appearsthe second level evaluation where the e-learning method is considered lower thanclassical method in the level of effectiveness due to the misconducting of materialdelivery techniques in Framing RKA-KL material. Therefore, it is suggested thatimprovement for the issue is to be taken into consideration by applying audio-visualsimulation.