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

DOI

10.2991/978-94-6463-758-8_203How to use a DOI?

Keywords

Planning; Absorption; Realization; Budget

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ermayanti Ermayanti
AU  - Aini Indrijawati
AU  - Andi Ratna Sari Dewi
PY  - 2025
DA  - 2025/07/30
TI  - Analyzing Budget Planning and Realization in the Regional Development Agency of West Sulawesi
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2531
EP  - 2545
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_203
DO  - 10.2991/978-94-6463-758-8_203
ID  - Ermayanti2025
ER  -