Analysis of The Budget Planning Process and Budget Execution Process

This study aims to analyse the process of budgeting planning and budget execution. This research was conducted by the Service of the Empowerment and Protection of Children and Population Control (DPPAPP) of the DKI Jakarta Province. The method used in this research is qualitative with an ethnomethodology approach. The result of this study is that the process of planning and implementing the budget carried out by the DPPAPP, in accordance with existing procedures and regulations. However, although it has been carried out in accordance with procedures and regulations, which are fixed, there is still a suboptimal absorption of the budget, which occurs due to internal factors and external factors. The internal factors consist of human resources, while external factors consist of the auction process and regulatory changes. It is hoped that the DPPAPP can increase the competence of the human resources it possesses, especially with regards to the budget planning process and the budget execution process. These processes can be done through socializations for the human resources, with regards to the budget planning process and the budget execution process, in order to minimalize inconsistencies between budget planning and budget execution in the future. Aside from that, in order to mitigate the external factors, each work unit must identify issues that may to arise in the next budget execution.