ANALISIS PERENCANAAN PENGANGGARAN KEUANGAN PADA DINAS PEKERJAAN UMUM KABUPATEN KEPAHIANG

Abstract

The objective of this research is to analyze the planning of OPD financial budgeting in Kepahiang Regency. The type of this research is descriptive qualitative. The type of data used is the primary data  obtained through the in- depth interview and documentation studies. Informants in the study were  budget planners at OPD in Kepahiang Regency who were 5 informants. Data analysis method used is  qualitative descriptive analysis. This study concluded that planning budgeting in the Public Work Board in Kepahiang Regency has been  running well in accordance with applicable provisions. Budget in the implementation of government  work programs is the most important that supports the success of the work program. Without an  adequate budget, it is highly unlikely that a work plan or program will be well achieved. Therefore, the  budget for the work program must be well prepared and planned, so that the work program does not  experience funding constraints. Success in budget planning is largely determined by strategic factors,  such as accountability, transparency, internal control systems, leadership and organizational  commitment of a budget planner. That is, if the better the accountability, transparency, internal control  system, leadership and organizational commitment of an employee budget planner then the success  criteria of budget planning will be easily achieved.