IDEAS home Printed from https://ideas.repec.org/a/bra/journl/v9y2018i2p4-12.html
   My bibliography  Save this article

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

Author

Listed:
  • Maulana (Corresponding Author)

    (Master of Accounting, Faculty of Economics and Business, University of Syiah Kuala)

  • Darwanis

    (Master of Accounting, Faculty of Economics and Business, University of Syiah Kuala)

  • Syukriy Abdullah

    (Master of Accounting, Faculty of Economics and Business, University of Syiah Kuala)

  • Muslim A. Djalil

    (Master of Accounting, Faculty of Economics and Business, University of Syiah Kuala)

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.

Suggested Citation

  • Maulana (Corresponding Author) & Darwanis & Syukriy Abdullah & Muslim A. Djalil, 2018. "Analysis of Preparation Process of Yearly Revenue and Expenditure Budget (APBA) of Aceh Development Planning Board (Bapeda), Banda Aceh, Indonesia," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 9(2), pages 4-12.
  • Handle: RePEc:bra:journl:v:9:y:2018:i:2:p:4-12
    as

    Download full text from publisher

    File URL: http://www.edusoft.ro/brand/RePEc/bra/journl/brand_9.2_maulana.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bra:journl:v:9:y:2018:i:2:p:4-12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bogdan Patrut (email available below). General contact details of provider: http://brand.edusoft.ro .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.