BUDGETING PROCESS ANALYSIS IN APBD COMPILATION OF FISCAL YEAR 2023 BENGKULU TENGAH REGENCY

Abstract

The purpose of the study is to analyze the Budgeting Process In the preparation of the 2023 Budget for Bengkulu Tengah Regency. The study It uses qualitative methods .  The informants in this study were the Local Government Budget Team (TAPD) and the DPRD Budget Agency (Banggar). Data analysis in this study consists of Data Reduction, Data Presentation, and Conclusion Drawing (Verification).   The results showed that the budgeting process in the preparation of the 2023 Budget for Bengkulu Tengah Regency was still experiencing delays at the stage of agreement between the Regional Head and the DPRD on the KUA Draft and PPAS Draft which resulted in delays in the determination of the 2023 Regional Budget which had a direct impact on the implementation of development in the regions, this was because there were still many indicators that had not been met in the budget preparation process. As for the conclusions based on research aspects, planning that does not pay attention to existing time limits, poor working relationships between work units, still needs to be optimized for performance, and it is necessary to make alternative solutions in the future so that there are no more delays in the preparation of the Bengkulu Tengah Regency APBD