Analysis of Preparation Process of Yearly Revenue and Expenditure Budget (APBA) of Aceh Development Planning Board (Bapeda), Banda Aceh, Indonesia

Abstract

As the provinces were given special autonomy as the mandate of Law No. 44 Tahun 1999 and No. 11 Tahun 2006 about governance with the authorities of Aceh can do development in various fields with more maximum freedom. For that needed considerable funds each year, either from National Budget (APBN) or source of Provincial Budget (APBA). This studi aims at analyzing the process of preparing annual budget preparation process at BAPPEDA of Aceh.
The research that conducted in form of case study at Bapeda Office employed qualitative descriptive method. It is therefore used interview, observation and documentation as the data collecting technique in gathering data regarding factors affecting the time of preparation process of the budget in the Government of Aceh.
The results show that based on Domestic Ministry Affairs Provision (Permendagri) No. 13 year of 2006 about the guidelines of the regional financial management, budget drafting process in the Government of Aceh has been in accordance with the applicable provisions, but the required time span still takes a quite long. This condition can be clearly observed from the stage of preparation of the documents that is so long, such as Acehnese Long Range Development Planning (RPJP ofAceh), Acehnese Medium Range Development Planning (RPJM), Strategic Planning of Government Working Unit ( Renstra SKPA), Work Planning of Government Working Unit (Renja SKPA), Work Planning of Budget Authority (RKPA), General Policy of Budget (KUA) and Priority Plafond of Temporary Budget (PPAS), and it should accommodate the interests of the designated Executive and the legislature.

Keywords: Budget Preparation, Provincial Annual Budget, Development Planning Board, Special Autonomy.