PROSES PENYUSUNAN ANGGARAN & PENGALOKASIAN BELANJA DI PEMDA KABUPATEN WONOGIRI

Abstract

This study evaluates the budget formulation process of Wonogiri regency, including
efforts to accommodate public aspiration and the roles of local parlement.
The information used are secondary and primary data. Secondary data are Income and
Local Budget, consist of incomes (local income, balancing fund and various legal incomes),
expenditures (expenditure for local apparatus and expenditure for public services) each
consists of general administrative expenditure, maintenance and operational budget, and
capital/ investment expenditure) and funding (i.e. local income and local spending).
Primary data were observation results conducted during budget meetings, interviews with
the head of budget division and the head of C Commission of local parlement. Analysis
instruments employed were qualitative-descriptive and proportional analysis.

Keywords: budget formulation process, qualitative descriptive and proportional analysis,
criteria of performance budget formulation, planning programming and
budgeting system.