Analisis Proses Penyusunan dan Pelaksanaan APBD pada Sekretariat DPRD Provinsi Sumatera Utara

Abstract

This study aims to analyze the process of preparing and implementing the Regional Revenue and Expenditure Budget (APBD) at the Secretariat of the DPRD of North Sumatra Province. The method used in this study is an interview where the interview was conducted with the informant. The results of the study indicate that the APBD preparation process has followed the flow established by Law No. 89 of 20214, starting from the preparation of the Regional Government Work Plan (RKPD) to the discussion and ratification of the RAPBD. In its implementation, Law No. 89 of 2014 concerning budget use has been used to support various work programs and operations of the DPRD Secretariat, although there are several obstacles such as limited budget absorption and coordination constraints between work units.