IMPLEMENTASI PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH DITINJAU DARI PERATURAN DAERAH KOTA BLITAR NOMOR 7 TAHUN 2023 TENTANG ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN ANGGARAN 2024 (STUDI PADA PEMERINTAH KOTA BLITAR)

Uli Sianturi, Theresia

Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi

This study aims to analyze in depth each stage of the preparation of the Blitar City Budget for the Fiscal Year and compare it with what is stipulated in the Blitar City Regional Regulation Number 7 of 2023 concerning the Regional Revenue and Expenditure Budget, the analysis method used is a qualitative method using data collection techniques with interviews and documentation. The results of research conducted at the Blitar City Government show that the preparation of the APBD is in accordance with existing regulations, and in the performance of the use of the APBD budget in Blitar City can be stated to be quite effective and efficient.