The effect of human resources capacity, budget planning, political budgeting, and public transparency on the of APBD documents and KUA-PPAS’s synchronization in Musi Banyuasin district government

Mat Syuroh Mat Syuroh

doi:10.47577/tssj.v7i1.320

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. The population in this study was 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 all the population became the samples is 127 peoples. The data in this study using primary data. The data obtained were analyzed through multiple linear regression tests. Hypotheses simultaneously and partially tested by F test and t test. 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 Research Implication 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

Summary

Introduction

Public sector budgeting is related to the determination of the total allocation funds for each of program and activity in monetary unit. Technium Social Sciences Journal Vol [7, 251-262], May 2020 ISSN: 2668-7798 www.techniumscience.com 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. The funding mechanism is including several parties which have the different background both from the level of understanding and the interests of the budget. These differences can cause asynchronous in the process of arranging the fund which is the Regional Government Budget (APBD) document and the document of Public Policy APBD (KUA) and interim budget priorities and funding ceilings (PPAS). Asynchronous between APBD documents with the document of KUA-PPAS happened in almost of common occurrence in most of every local government (Elfrina, Ratnawati, & Wiguna, 2014)

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Conclusion