PROSEDUR PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH BERDASARKAN PENDEKATAN KINERJA DI KABUPATEN DHARMASRAYA

Abstrak

Abstract

In accordance with government regulations in the country Number. 37 of 2012 on Guidelines for Preparation of Regional Budget and Government Regulation Number. 58 of 2005 Article 19 that the budget is based on budget performance. Budget preparation procedures, especially the discussion of draft legislation on the budget and the drafting of regulations aimed at the head of the elaboration of the budget; 1). To know the procedure of the discussion draft budgets based approach Dharmasraya performance. 2). To know the procedure for drafting the budget elaboration regional head regulation. Type of research is descriptive. Instruments used are interviews, questionnaires and documentation. These results indicate that the procedure in the discussion of the budget draft legislation and regulation drafting of the budget is the elaboration of regional heads of regional heads to submit budgets and attachments raperda financial memorandum to Parliament no later than the first week in October, the council and the regional government to discuss the suitability of the budget draft legislation and financial memorandum with attachments by KUA and PPAS, after being declared fit parliament and head of the region made with the approval of the budget draft legislation no later than one month before the budget year in question carried out, with the approval of parliament to submit draft legislation to the budget PPKD, by mutual consent and RKA draft legislation on education budgets, prepare draft PPKD regional head regulation PPKD translation budgets and submit draft legislation to the budget elaboration of regional heads of regional heads.

Keywords: Budgeting Procedures, Performance Approach