Abstract
This study aims to determine the effect of human resources capacity, budget planning, political budgeting, and public transparency on the synchronization between Regional Revenues and expenditures budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) and Provisional Budget Ceiling Priority (PPAS) document in Indonesia. The studied objects in this study were councilors and officer/staff involved in the preparation of the Work Plan Budget (RKA) SKPD includes 33 SKPD. The sampling method used census method, where the sample includes 127 peoples. The data obtained was analyzed through multiple linear regression tests. Hypotheses simultaneously and partially tested by F test and t test. The results of this study showed that simultaneous variable capacity of human resources, budget planning, political budgeting, and public transparency has a positive and significant impact on the synchronization between APBD documents and KUA-PPAS documents. In partial, the capacity of human resources, budget planning, political budgeting, and public transparency has appositive and significant impact on the synchronization between APBD documents and KUA-PPAS documents. The implications of this research can be useful as a conceptual contribution to policy makers, especially in West Lombok Regency Government and Parliament, in which they should be more consistent and have a high commitment dealing with budgeting and KUA-PPAS.
Highlights
Public sector budgeting is related to the determination of the total allocation funds for each of program and activity in monetary unit
In other words 42% changes in the variable synchronization of APBD documents with KUA-PPAS documents can be explained by variables of human resources capacity, fund planning, politic fund, and public transparency and the rest of amount is (100% – 42%) = 58% it explained by other factors not included in this study
The findings of this study prove that human resource capacity, funds planning, political funds, and public transparency between executive and legislative come to the agreement and consistency regarding with the general budget policies and priorities, it will become guidelines for the preparation of the APBD gives the significant effect on synchronize the document of APBD with the document of KUA-PPAS on the Musi Banyuasin District Government
Summary
Public sector budgeting is related to the determination of the total allocation funds for each of program and activity in monetary unit. The process organization budgeting of public sector is started while the strategy formulation and strategy planning have been completed. The budgeting of public sector is an instrument of accountability for the Syuroh M. RUDN Journal of Public Administration, 2020, 7 (3), 239–253 management of public funds and the implementation of programs financed from public money [1]. Based on the Regulation of the Minister of the Interior (Permendagri) number 13/2006, the unified budgeting is the preparation of an annual financial plan that is carried out in an integrated manner for all types of expenditure to implement government activities based on the principle of achieving efficient allocation of funds
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