Cianjur District APBD Management System in State Administration Perspective

Sudar Fauzi (STISIP Syamsul Ulum Sukabumi)

Jurnal Mantik
Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)

The management of the APBD is legally handed over to the SKPD and initiated by the people's representatives, the DPRD of Cianjur Regency has a different view in terms of supervision, this study aims to see how the APBD management system is in the perspective of state administration. This research uses a case study method with a qualitative approach. The results of the study illustrate that decision makers involved in the APBD legislative process (DPRD and local governments) must have an evaluation system to compare and prioritize budget proposals. As a consequence of the DPRD's budget rights, DPRD members must know and understand the basic principles of the budget cycle, which include the preparation and budgeting phase, the implementation phase, and the reporting and evaluation phase.