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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JIA (Jurnal Ilmiah Akuntansi) Solusi: Jurnal Kajian Ekonomi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Administro : Jurnal Kajian Kebijakan dan Ilmu Admiministrasi Negara Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance International Journal of Applied Business and International Management Jurnal Akuntansi Manado (JAIM) Journal of Culture Accounting and Auditing Jurnal Pengabdian Masyarakat dan Riset Pendidikan Abdurrauf Science and Society
Meidy Santje Selvy Kantohe
Universitas Negeri Manado
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PERFORMANCE ANALYSIS OF REGIONAL FINANCIAL BUDGET PLANNING IN THE REGIONAL SECRETARIAT OF NORTH MINAHASA DISTRICT Muliawahyuni Joice Kaparang; Wilson Bogar; Meidy Kantohe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the performance of the regional financial budget planning process and identify influencing factors within the North Minahasa Regency Regional Secretariat. Using a descriptive qualitative approach, this study involved five key informants who were structural and functional officials in the Regional Secretariat and the Regional Development Planning Agency (Bappeda). Data were collected through semi-structured interviews, field observations, and document studies. Data analysis adopted the interactive model of Miles and Huberman, which includes data reduction, data presentation, and conclusion drawing. Data validity was tested through source and document triangulation, as well as member checking. The results showed that the preparation of the Regional Work Plan (RKPD) and Regional Budget (RAPBD) documents administratively met the Ministry of Home Affairs deadline, but the substantive quality remained weak. Planning tended to be incremental and reactive, characterized by disparities in infrastructure allocation between regions, inaccurate PAD projections, and low realization of direct spending. The main inhibiting factors included suboptimal human resource capacity in preparing evidence-based justifications, short-term political dynamics, high fiscal dependency, reactive institutional coordination, and limited utilization of the Regional Budget Information System (SIPD) for administrative purposes. It was concluded that poor budget planning performance is a manifestation of the gap between procedural compliance and institutional analytical capacity. Strategic recommendations include strengthening the spatial equity-based allocation formula, optimizing the analytical features of the SIPD, improving the accuracy of fiscal forecasting, and transforming the work culture toward public value-based planning.
Co-Authors Aldi Rio Lake Andrew Marunduh Aprilli Bacilius Arie Frits Kawulur Asrimeiza, Euodia Debora, Deisy Freddy Kawatu Freddy Kawatu Frida Magda Sumual Fryane Lolowang, Deiby glori badar Hisky Ryan Kawulur Itje Pangkey Jacinta Lusiana Palit, Jacinta Lusiana Palit Johny Manaroinsong Kaligis, Stevie Kambey, Joseph Karundeng, Frandy Efraim Fritz Karwur, Yoel Kaunang, Fioren Kosasih, Diah Lengkong, Fairy Lucia Mandagi, Enjelina Novita Margareth Riisyie Inof Rantung Miryam Pingkan Lonto Muliawahyuni Joice Kaparang Natalia Maria Umar Putri Lahay Roy Pangkey Royke Pangkey Royke pangkey Sibuea, Valen Tala, Olifia Yodiawati Tala, Olivia Tambing, Inggrid Tangiduk, Rastieci Tarore, Steven Vleike Tesalonika Sefanya Pinontoan Tinneke Evie Meggy Sumual Trindah Joalgabsa Trotjevina Rorimpandey Trully Chinly Lukas Veronika Lintang Febiola Wauran, Anita Ludia Yance Tawas Yoel Karwur Yosua Gary Pakasi