Abstrak

Baca Juga : ANALISIS PROSES PENYUSUNAN APBA KEGIATAN TAHUNAN PADA BAPPEDA ACEH (Maulana, 2018) ,

Baca Juga : REALISASI APBA TAHUN 2017 (STUDI KASUS TERHADAP KETERLAMBATAN PENGESAHAN APBA TAHUN 2017) (Aulia Syafahri S, 2019) ,

no. 13 tahun 2006 tentang pedoman pengelolaan keuangan daerah, secara ringkas struktur apbd terdiri dari: pendapatan, belanja dan pembiayaan. proses penyusunan anggaran pembangunan daerah pada kantor bappeda terdiri dari beberapa tahapan dan saling berkaitan yang disusun berdasarkan dokumen rpjp aceh, rpjm aceh, renstra skpa, renja skpa, rkpa, kua dan ppas. mekanisme penyusunan apba dikenal dengan 2 (dua) sistem, yaitu istilah top down dan istilah button up. proses pembentukan qanun di pemerintah aceh dibentuk berdasarkan asas pembentukan peraturan perundang-undangan yang meliputi kejelasan tujuan, kelembagaan pembentukan yang tepat, kesesuaian antara jenis dan materi muatan, keterlaksanaan, pendayagunaan dan kehasilgunaan, kejelasan rumusan, keterbukaan dan keterlibatan publik. kata kunci: anggaran daerah, penyusunan anggaran, bappeda, keuangan daerah. analysis of prevention process of annual activity apba accreement in bappeda aceh by : maulana student identity number : 1309200070101 supervisor : 1. dr. darwanis, s.e., m.si., ak., ca. 2. dr. syukriy abdullah, s.e., m.si., ak. abstract this research aims to test the process of preparing the budget annual activities at bappeda aceh, which has been in accordance with the provisions of the prevailing laws and regulations so it can facilitate the financing of regional development. the research method is a descriptive qualitative with case study approach at bappeda aceh. data collection technique consisted of interviews, observation and documentation. in collecting the data, the researchers collected the data by interviewing the employees of the bappeda aceh, with direct observations and data collection from the field, namely documents related to the budget process of skpa bappeda aceh and reviewing relevant theories. the results showed that based on permendagri no. 13 of 2006 on guidelines for regional financial management, in summary the structure of apbd consists of: revenue, expenditure and financing. the process of the preparing regional development budgets at the bappeda office consists of several stages and interrelated that are based on the rpjp aceh document, rpjm aceh, renstra skpa, renja skpa, rkpa, kua and ppas. the mechanism of the preparation of the apba is known by two systems, which are the term top down and botton up. the process of establishing the qanun in the government of aceh is established on the basis of the formation of a legislation that includes the clarity of objectives, institutional of proper formation, the suitability of the type and content material, the implementation, utilization and usability, the clarity of formulation, the openness and public involvement. keywords: regional budget, budgeting, bappeda, regional

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