Politik Anggaran : Hubungan Kepala Daerah dan DPRD dalam Pengelolaan Anggaran Kabupaten Toba Tahun 2023

Abstract

The Regional Budget is a local government work program that describes estimates of regional revenue, expenditure and financing that are discussed and approved jointly by the local government and Regional House of Representatives. This research focuses on the relationship between the regional head and the Regional House of Representatives in the The Regional Budget management process in Toba Regency 2023. The purpose of this study is to determine the relationship between these two institutions. This research uses a descriptive qualitative research method with data collection techniques obtained from interviews with informants who are directly involved in the preparation of the The Regional Budget in Toba Regency and available documents. The results of this study state that in budget management these two institutions have their respective interests to be accommodated. This difference in interest creates dynamics in the preparation process. In every budget management decision-making process, the regional head is the highest power holder. To be able to accommodate each interest into the budget, political lobbying is usually carried out.