STRATEGI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN TAKALAR

Muhammad Rifky Ambo Asse. 2023. Strategy for Management of Regional Income and
Expenditure Budget for Takalar Regency, supervised by Nawir Rahman and Syafruddin
Kitta.
This study aims to analyze the strategy for managing the APBD in the Takalar
Regency and the determinant factors that also determine the strategy for managing the
APBD for the Takalar Regency.
This research approach uses descriptive qualitative research. Determination of
informants for this research was carried out using the purposive sampling method so 6
people were selected who were considered to have the most understanding of the topic of
problems in the APBD management strategy in Takalar Regency.
The results of the research show that the organizational strategy is carried out by
realizing the mission of Takalar Regency and by setting targets and achieving regional
income. The dimensions of the program strategy have been carried out by financial
management policies but the BPKD has not been optimal in managing available
resources, especially in increasing fiscal capacity to support regional independence.
Then the resource support strategy shows that the BPKD is not optimal in improving the
performance of APBD management so the BPKD as an SKPKD cannot appear
responsive, targeted, and coordinated in APBD management, but BPKD can prepare
plans for equipment needs and financial distribution in carrying out APBD management
tasks. then the institutional strategy shows that there is a comprehensive effort to help
achieve the performance of the Takalar Regency BPKD through cross-sectoral
coordination relationships. The determinant factors that also determine the APBD
management strategy include the HR capacity of APBD managers, regional fiscal
capacity, and community response to development.