PENYUSUNAN ANGGARAN SATUAN KERJA PERANGKAT DAERAH (RKA-SKPD) DI KANTOR DISTRIK SORONG MANOI

Abstract

ABSTRACT Public sector budgeting involves the process of determining the amount of fund allocation for each activity program in monetary units. The budgeting process for public sector organizations begins with strategy preparation and strategic planning which has been completed. The budget is an articulation of the results of strategy formulation and strategic planning that have been made. The budgeting stage is very important because a budget that is ineffective and not performance oriented can thwart the plans that have been prepared. The budget is a managerial plan for action that facilitates the achievement of organizational goals. In this research, the author formulates the problem of How the Budget Preparation Process is at the Manoi District Office, Sorong City. The data analysis technique using the qualitative descriptive method is a method of developing a theory that has been built from data that has been obtained in the field by conducting exploration, then collecting data in depth, starting from observation to preparing reports.

Keywords: Public Sector Budgeting, Performance Orientation, APBD Preparation.