| dc.description.abstract | P-APBD is important for several reasons. Firstly, P-APBD allows for budget revisions
in response to unexpected changes in the economic, social, political, or environmental
landscape. Secondly, P-APBD supports the management of urgent needs, such as emergencies
or natural disasters. Thirdly, P-APBD enables a review of previously scheduled programs and
project priorities. Fourthly, P-APBD needs to be adjusted according to new policies from the
central government that affect fund allocation. Additionally, P-APBD is involved in monitoring
budget utilization and performance evaluation. The research method used in this study is
qualitative descriptive research, utilizing data collection techniques such as interviews and
observations. The Samosir Regency is planning to make changes to the Regional Revenue and
Expenditure Budget (P-APBD) for the fiscal year 2022. This change is being implemented due
to misallocated funds. However, during the process of determining the P-APBD for Samosir
Regency, a phenomenon occurred where the APBD amendment was not implemented or
ratified due to a lack of communication between the Samosir Regency Local Government as the
executive branch and the Members of the Samosir Regency Regional People's Representative
Council (DPRD) as the legislative branch. This was caused by the absence of one of the
factions holding seats in the Samosir Regency DPRD during the plenary session. The faction in
question is the Indonesian Democratic Party of Struggle (PDI-P), which consists of 8 members
including the Chairman of the Samosir Regency DPRD, 1 member from the Golkar Party
faction, and 1 member from the National Democratic Party faction. Their absence resulted in
the plenary session not meeting the minimum quorum required by the Samosir Regency
DPRD's regulations, which states that a minimum of 17 DPRD members must be present. | en_US |
