Pertanggungjawaban Kepala Daerah Dalam Menjalankan Anggaran Pendapatan Dan Belanja Daerah Menurut Undang-Undang No. 23 Tahun 2014 Tentang Pemerintahan Daerah

Abstract

APBD is the annual financial plan of the regional government which is discussed and approved jointly by the regional government and the DPRD, and is determined by regional regulations. The purpose of this research is to find out how the procedures in the management of the Regional Revenue and Expenditure Budget (APBD), and find out how the responsibility of the Regional Head as the executor of the Regional Revenue and Expenditure Budget (APBD). The research method used is a juridical-normative literature study, namely by reviewing and analyzing the current legislation relating to procedures in the management of the Regional Revenue and Expenditure Budget (APBD), and how the responsibility of the Regional Head as the executor is and the person in charge of the Regional Revenue and Expenditure Budget (APBD), and uses qualitative descriptive data analysis by providing comprehensive explanations and descriptions. Based on the data analysis, it was found that the procedure for managing the Regional Revenue and Expenditure Budget (APBD) begins with the preparation of a draft regional revenue and expenditure budget which is then approved by the DPRD, ratified by the central government, and designated as a Regional Revenue and Expenditure Budget (APBD). APBD) until the implementation and implementation or utilization of the budget by implementing, administering, and accounting for it and the accountability of regional heads as APBD implementers, namely starting with PPK-SKPD preparing SKPD financial reports to be determined as accountability reports for SKPD budget implementation and submitted to regional heads through PPKD. The PPKD then compiles the local government financial reports by combining the SKPD financial reports.

Keywords: Regional Head, Accountability, APBD, Regional Government