Analisis Penyusunan Anggaran dan Laporan Realisasi Anggaran Pada Instansi Pemerintah Dinas Sosial Provinsi Jawa Timur

Abstract

This study aims to analyze how the budget preparation process and budget realization reporting are carried out at the East Java Provincial Social Service. As an institution responsible for implementing community welfare programs, the effectiveness of budget management is crucial. However, findings from the Audit Board of Indonesia show that there is still a mismatch between budget planning and implementation, as well as a low level of fund absorption. Using a qualitative approach, this study collected data through interviews, observations, and documentation to explore in depth the obstacles and practices in implementing accrual-based budgeting. The results of the study explain that the biggest challenges come from the lack of human resource capacity, inappropriate planning, and a reporting system that is not yet fully integrated. However, the implementation of the e-budgeting system and the involvement of various parties in planning are positive steps that are starting to be implemented.