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Analysis Of The Effectiveness Of Regional Revenue And Expenditure Budget Management (APBD) In Improving Regional Financial Performance In Bengkulu Province Desita Rahayu; Kurnia Cahya Saputri; Dion Berry
International Journal of Social and Management Studies Vol. 7 No. 2 (2026): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v7i2.611

Abstract

This study aims to analyze the effectiveness of Regional Revenue and Expenditure Budget (APBD) management in improving regional financial performance in Bengkulu Province. The approach used is qualitative with descriptive methods through literature study and document analysis, utilizing secondary data from scientific journals, regional financial reports, and literature related to public financial management. The results of the study indicate that the effectiveness of APBD management in Bengkulu Province is still not optimal, especially in terms of policy accuracy, implementation accuracy, and program target accuracy. In addition, the regional expenditure structure, which is still dominated by operational expenditures rather than capital expenditures, is one of the causes of the low quality of development output produced. The high budget realization does not fully reflect substantive success in improving community welfare, thus indicating a gap between administrative achievements and the actual impact of policies. This condition indicates the need for improvements in the regional financial management system. Therefore, increasing the effectiveness of the APBD needs to be done through strengthening performance-based planning, increasing transparency and accountability, and optimizing local revenue sources to support more sustainable and targeted development.
PERILAKU COPING OLEH STREET LEVEL BUREAUCRAT PENANGANAN BENCANA COVID 19 DI KOTA BENGKULU (STUDI PADA BADAN PENANGGULANGAN BENCANA DAERAH) Desita Rahayu; Romdana Romdana; Redho Rezki Marseven
JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK Vol 12 No 1 (2022): JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK
Publisher : Program Studi Ilmu Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Islam '45 (UNISMA) Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/akp.v12i1.2874

Abstract

Street Level Bereucrats who usually handle disaster management received additional mandates as the task force for handling Covid 19 in accordance with policy of Bengkulu Mayor No. 167/2020. Having no experience in disasters pandemic and limited skills can cause problem in emergency services. This condition has caused street-level bureaucrats to do "coping behavioral". The locus of this research is Street Level Bereucrats of BPBD Bengkulu. This is a case study research in which Street Level Bereucrats as the population, and snowball sampling. The data used are primary and secondary data with interview techniques, observation and documentation study. The results showed that coping mechanism was done by Street Level Bereucrats in two ways: routines and simplification. The Routines mechanism are rationalizing services, client registration, and resources by placing personnel according to their skills and educational background, controlling risks, namely by improving disaster public service skills. The simplification mechanism is also carried out by simplifying work procedures, especially in emergency situations and preparing action plans that may have to be carried out.