STRATEGI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN TAKALAR

Abstract

This study aims to analyze: The strategy for managing the Regional Revenue and Expenditure Budget (RREB) in Takalar Regency and the determinant factors that also determine the strategy for managing the RREB in Takalar Regency

This research approach uses descriptive qualitative research. This research was conducted at the Regional Financial Management Board (RFMB) of Takalar Regency. The time for the research was conducted starting in April 2022. The determination of informants for this research was carried out using the Purposive Sampling method so that 6 (six) people were selected who were considered to best understand the topic of problems in the strategy of RREB management in Takalar Regency.

The results of the study concluded that: The Organizational Strategy is carried out realizing the Mission of Takalar Regency and set up the targets of local income revenue. Strategic dimension programs have been carried out in accordance with financial management policies but RMFB has not been optimal in managing available resources, especially in increasing fiscal capacity to support regional independence. Then the resource support strategy shows that RMFB is not optimal in improving the performance of RREB management so that RMFB as SKPKD cannot appear responsive, targeted and coordinated in RREB management, but RMFB is able to plan equipment needs and financial distribution in carrying out RREB management tasks. then the strategic institutions show that there is a comprehensive effort to assist the performance demands of the Takalar Regency BPKD through cross-sectoral coordination relationships. The determinants that also determine the APBD management strategy include the HR capacity of APBD managers, regional fiscal capacity and community response to development.