EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA DINAS TANAMAN PANGAN DAN HORTIKULTURA PROVINSI SULAWESI TENGAH

Abstract

The objectives of this study are: (1) To determine and analyze the effectiveness of Regional Budget (APBD) management at the Food Crops and Horticulture Service of Central Sulawesi Province. (2) To determine and analyze the inhibiting factors in the management of Regional Budget (APBD) at the Food Crops and Horticulture Service of Central Sulawesi Province. The conclusions of this study are: (1) The effectiveness of budget management is largely determined by the quality of planning, accuracy of implementation, and a consistent monitoring and evaluation system. APBD management can be said to be effective if budget allocations are realized on time, on target, and produce outputs and outcomes that align with regional agricultural development targets. (2) The inhibiting factors in the management of Regional Budget (APBD) at the Food Crops and Horticulture Service of Central Sulawesi Province indicate that the main obstacles stem from internal and external factors. Internally, limited human resource capacity, suboptimal data quality, suboptimal coordination, and a work culture that is still oriented towards budget absorption are the main obstacles. Externally, regional fiscal constraints, dependence on central transfer funds, vast and diverse geographic conditions, the risk of natural disasters, and fluctuations in agricultural commodity prices also impact the effectiveness of budget management.

Keywords: Effectiveness, Budget, Regional Revenue and Expenditure.