Analyzing Budget Planning and Realization in the Regional Development Agency of West Sulawesi

Ermayanti Ermayanti (), Aini Indrijawati and Andi Ratna Sari Dewi
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Ermayanti Ermayanti: Hasanuddin University
Aini Indrijawati: Hasanuddin University
Andi Ratna Sari Dewi: Hasanuddin University

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 2531-2545 from Springer

Abstract: Abstract Budget planning constitutes the initial phase in the execution of governmental activities. Budget planning functions as a tool for evaluating and monitoring governmental efficacy to attain the established vision and objectives. This study aims to examine the budget planning process at the West Sulawesi Provincial Bappeda for the years 2022–2023, with an emphasis on the ideas integral to the formulation of the APBD. This research employs a qualitative methodology characterized by a descriptive approach. The data collection methodology employs various techniques, including observation, interviews, documentation, and triangulation. The identification of informants in this study was conducted using purposive sampling approaches. Data processing and analysis occur in three phases: data reduction, data display, and verification or inference. The study’s findings indicate that budget planning within the West Sulawesi Provincial Bappeda has effectively adhered to the concepts of APBD preparation. Nonetheless, budget planning encounters several obstacles, including the disparity between the projected budget and the actual budget, resulting in suboptimal budget absorption, as well as a deficiency of professionals committed to budget planning.

Keywords: Planning; Absorption; Realization; Budget (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_203

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DOI: 10.2991/978-94-6463-758-8_203

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