The Synergity of the Government Budget (TAPD) Budget and the DPRD Budget Agency in The Process of The Preparation and Determination of The Budget Income and Revenue (APBD) in the Province of West Sulawesi

Abstrak

The purpose of this study is to describe and analyze the synergy of the Regional
Government Budget Team (TAPD) of West Sulawesi Province and the DPRD Budget
Board in the process of preparing and determining the West Sulawesi Province APBD
so as to achieve success in subsequent budget years, to describe and analyze the factors
which is an obstacle in the formation of synergy in the process of drafting APBD in
West Sulawesi Province 2017 Fiscal Year and to describe and analyze the efforts made
by the Regional Government Budget Team (TAPD) of West Sulawesi Province and the
DPRD Budget Board in the process of drafting APBD in West Sulawesi Province Fiscal
Year 2017. This type of research is qualitative. The sampling technique uses purposive
sampling. Data collection techniques using observation, documentation, semitructured
interviews, and triangulation techniques. The results of this study are the process of
preparing and determining the West Sulawesi Province APBD in 2017 that there is still
no good synergy between TAPD and the DPRD Banggar, so this affects the quality of
the West Sulawesi Province APBD in 2017. Factors that support or hinder the
formation of synergy in the process of drafting and APBD determination in West
Sulawesi Province 2017 Fiscal Year is an element of interest from both the regional
government and the Regional Representative Council (DPRD), the program priorities
agreed upon by the Regional Government Budget Team are not in line with the
program priorities desired by the DPRD Banggar.