IMPLEMENTASI PENGGUNAAN ANGGARAN BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SUMATERA BARAT BERDASARKAN PERATURAN DAERAH PROVINSI SUMATERA BARAT NOMOR 4 TAHUN 2022 TENTANG PENGELOLAAN KEUANGAN DAERAH

Abstract

Good Regional Financial Management can improve the financial performance of a local government Regional financial management includes the use of budgets which is the official who holds the authority to use the budget to carry out the duties. Problem formulation: 1) How is the Implementation of Budget Use in the Regional Disaster Management Agency of West Sumatra Province Based on Regional Regulation of West Sumatra Province Number 4 of 2022 concerning Regional Financial Management? 2) What are the obstacles faced by the Regional Disaster Management Agency of West Sumatra Province in the implementation of budget use? 3) What are the efforts made by the Regional Disaster Management Agency of West Sumatra ? . The type of research used is Sociological Juridical. Data collection techniques through interviews and document studies. The data is analyzed qualitatively. The results of the study: 1) The budget funds of the Regional Disaster Management Agency of West Sumatra Province that were realized did not experience a deficit 2) Constraints on the use of the West Sumatra Province BPBD budget, namely the budget that was late down from the West Sumatra Provincial APBD.3) Efforts made by BPBD West Sumatra Province with careful budget planning, Financial Supervision and Control