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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal EXCHALL (Economic Challenge) Jurnal Ekonomi Bisnis Dan Industri (EBI) Barakuda 45 Jurnal Administrasi Publik dan Bisnis (JaPaBis) Mestro Jurnal Witana Jurnal Abdimas
Kurniawan, Zuki
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Agriculture, Biological Sciences & Forestry Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Implementation Of Regional Financial Management Policy In Supporting The Vision And Mission Of The Regent Of Indramayu Ramdhani, Harri; Fathul Amri, Moh; erna; Kurniawan, Zuki
Jurnal Administrasi Publik dan Bisnis Vol 8 No 1 (2026): Maret
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/japabis.v8i1.413

Abstract

This study examines the implementation of regional financial management policy in supporting the vision and mission of the Regent of Indramayu. The analysis focuses on the alignment between the General Budget Policies and Provisional Budget Ceilings and Priorities (KUA–PPAS) and the Regional Medium-Term Development Plan (RPJMD) and Annual Government Work Plan (RKPD), the effectiveness of the Local Government Budget (APBD) formulation process, the contribution of financial administration and reporting to correcting expenditure classification errors, and the obstacles encountered during implementation. Using a descriptive qualitative approach, data were collected through in-depth interviews and document analysis involving ten key informants from Bappeda, the Regional Financial and Asset Management Office (BPKAD), and related local government units. Data were analyzed using Miles and Huberman’s qualitative analysis model. The findings reveal that the synchronization between KUA–PPAS and RPJMD–RKPD is generally adequate, although several programs during the first years of implementation were not fully aligned. The APBD preparation process effectively supports the Regent’s priority programs. Financial administration and reporting significantly contribute to correcting misclassified expenditure accounts through systematic reclassification. The main constraints include regulatory inconsistencies, limited human resource capacity, weak cross-unit coordination, and suboptimal use of information systems. Strengthening planning–budgeting integration, enhancing human resource competency, and maximizing digital-based financial systems are crucial for improving policy implementation.
Co-Authors Eliyawati Eliyawati Eliyawati Eliyawati Erna Erna Erna Erna Erna, Erna Fathul Amri, Moh Fatin Hamamah, Fatin Indriyani, Devia Nasuha Nurnilasari, Nunung Ramdhani, Harri rohadin, rohadin Rosadah, Ros Awaliyah Sukama, Sukama Suryana, Carmina Zaini, Abdullah