FUNGSI BADAN ANGGARAN DPRD KOTA KENDARI DALAM MENETAPKAN ANGGARAN

Abstract

This study aims to find out and understand the arrangement of the Budget Agency in supporting the implementation of the DPRD budget function so far and to find out and understand the role of the Budget Agency in supporting the implementation of the DPRD budget function. The study was conducted in Kendari City, precisely at the Kendari City DPRD. This study uses descriptive research because the data obtained in the field is presented descriptively using the empirical normative approach method. Based on the analysis of the data and facts that the author has obtained, the author concludes, among others: a) Arrangement of the budget agency in supporting the implementation of the DPRD budget function, so far. The APBD is a form of regional financial management that is determined annually by Regional Regulations (Article 16 (1) Law 17/2003). Based on the general policy of the APBD that has been agreed upon, the regional government and DPRD discuss the draft priority and temporary budget ceiling no later than the second week of July of the previous budget year (Article 35 paragraph (1) and (2) PP 58/2005). The Regional Government submits the Draft Regional Regulation on the Regional Budget, accompanied by an explanation and supporting documents to the DPRD in the first week of October of the previous year (Article 20 (1) of Law 17/2003 and Article 43 of PP 58/2005). b The role of the budget agency in supporting the implementation of the DPRD's budget function that one of the obstacles that affects the DPRD's budget function in making the Regional Budget is due to the less than optimal results of the Musrembang that was carried out, where there was a difference between the results of the Musrembang and the RPKD program. Then another obstacle that is a problem faced by the DPRD in preparing the budget is the lack of information that will be used as a basis for preparing the spending budget.