ANALISIS PENYUSUNAN ANGGARAN PADA KANTOR CAMAT BENAI KABUPATEN KUANTAN SINGINGI TAHUN ANGGARAN 2022-2024

Abstract

Abstract. This study aims to analyze the conformity of the Regional Revenue and Expenditure Budget (APBD) preparation process at the Benai District Office, Kuantan Singingi Regency, with the Regulation of the Minister of Home Affairs Number 77 of 2020. A descriptive qualitative method was employed using both primary and secondary data. Primary data were collected through observations and interviews with the Head of District, Head of Finance Subdivision, Head of Program Subdivision, and Treasurer, while secondary data consisted of budget preparation documents, institutional history, and organizational structure. The findings indicate that the APBD preparation process has been implemented in accordance with the provisions of the Minister of Home Affairs Regulation Number 77 of 2020. Planning guidelines were formulated through the Regional Government Work Plan (RKPD) and Musrenbang, budget preparation was based on evaluations of previous fiscal years with consideration of effectiveness and efficiency principles, budget determination was conducted through a participatory approach, and budget implementation was carried out effectively and efficiently, with an annual budget realization rate of approximately 90%–95%. Furthermore, budget implementation has reflected the principles of accountability and transparency. These findings demonstrate that the APBD preparation mechanism at the Benai District Office supports good regional financial governance in accordance with applicable regulations.