The Effect Of Budget Preparation, Participation In The Preparation Of The Budget, And The Application Of A Performance -based Budget To The Quality Of The Budget Implementation In The North Tapanuli Regency Government

The Effect of Budget Preparation, Participation, and Budget Based on Performance on the Quality of Budget Implementation in North Tapanuli Regency

Introduction

Budget preparation, participation in the preparation of the budget, and the application of performance-based budgets are crucial elements in ensuring the quality of budget implementation in local governments. The North Tapanuli Regency Government, like many other local governments, faces challenges in implementing its budget effectively and efficiently. This study aims to examine the effect of budget preparation, participation in the preparation of the budget, and the application of performance-based budgets on the quality of budget implementation in North Tapanuli Regency.

Methodology

This study uses a causality approach, with the research population covering all regional apparatus organizations (OPD) in North Tapanuli Regency, amounting to 30 OPDs. To get representative data, researchers use the purposive sampling method by taking 3 respondents from each OPD, so that the total number of research respondents amounted to 90 people. The type of data used is primary data obtained through the survey method by distributing questionnaires to respondents.

The Effect of Budget Preparation on the Quality of Budget Implementation

Budget preparation is a critical step in ensuring the quality of budget implementation. A well-prepared budget will produce a realistic, directed, and according to needs. This will improve the quality of the budget implementation because every program and activity contained in the budget can be carried out effectively and efficiently. The process of preparing a well and well-planned budget will produce a budget that is aligned with the needs of the community, thus increasing the likelihood of achieving the desired outcomes.

The Effect of Participation in the Preparation of the Budget on the Quality of Budget Implementation

Participation in the preparation of the budget is another critical element in ensuring the quality of budget implementation. Involving various parties in the process of budget preparation, such as stakeholders, OPD staff, and the community, will produce a more comprehensive and responsive budget to the needs of the community. This will increase the sense of ownership and responsibility for the budget, thus encouraging budget implementers to work more optimally in achieving goals. The involvement of various parties in the budget preparation process will ensure that the budget is aligned with the needs and priorities of the community, thus increasing the likelihood of achieving the desired outcomes.

The Effect of the Application of Performance-Based Budgets on the Quality of Budget Implementation

The application of performance-based budgets is a critical element in ensuring the quality of budget implementation. The application of a performance-based budget that measures program performance and activities based on the targets and results to be achieved will spur OPD to work more productively and oriented. This will improve the quality of the budget implementation because every program and activity will be measured based on the impact produced on the community. The application of performance-based budgets will ensure that the budget is aligned with the needs and priorities of the community, thus increasing the likelihood of achieving the desired outcomes.

Research Implications

The results of this study have important implications for improving the quality of budget implementation in North Tapanuli Regency. Here are some suggestions that can be applied:

• Improving the quality of budget preparation: The North Tapanuli Regency Government needs to continue to improve the quality of the budget preparation by strengthening the integrated planning and budgeting system.
• Increasing participation in the preparation of the budget: Increasing participation can be done through discussion forums, deliberations, and complaints mechanisms that are easily accessible to the community.
• Implement a performance-based budget consistently: Improving the quality of the implementation of a performance-based budget can be done through strengthening the monitoring and evaluation system, as well as the provision of fair and transparent rewards and punishment.

Conclusion

This study proves that the preparation of the budget, participation in the preparation of the budget, and the application of performance-based budgets has a positive and significant influence on the quality of budget implementation in North Tapanuli Regency. The application of these three factors synergistically can help increase the effectiveness and efficiency of the use of the budget, so as to provide greater benefits for the people of North Tapanuli Regency. The findings of this study have important implications for improving the quality of budget implementation in North Tapanuli Regency, and can be applied in other local governments to achieve similar outcomes.
Frequently Asked Questions (FAQs) on the Effect of Budget Preparation, Participation, and Budget Based on Performance on the Quality of Budget Implementation in North Tapanuli Regency

Q: What is the significance of budget preparation in ensuring the quality of budget implementation?

A: Budget preparation is a critical step in ensuring the quality of budget implementation. A well-prepared budget will produce a realistic, directed, and according to needs. This will improve the quality of the budget implementation because every program and activity contained in the budget can be carried out effectively and efficiently.

Q: How can participation in the preparation of the budget improve the quality of budget implementation?

A: Participation in the preparation of the budget is another critical element in ensuring the quality of budget implementation. Involving various parties in the process of budget preparation, such as stakeholders, OPD staff, and the community, will produce a more comprehensive and responsive budget to the needs of the community. This will increase the sense of ownership and responsibility for the budget, thus encouraging budget implementers to work more optimally in achieving goals.

Q: What is the role of performance-based budgets in ensuring the quality of budget implementation?

A: The application of performance-based budgets is a critical element in ensuring the quality of budget implementation. The application of a performance-based budget that measures program performance and activities based on the targets and results to be achieved will spur OPD to work more productively and oriented. This will improve the quality of the budget implementation because every program and activity will be measured based on the impact produced on the community.

Q: How can the North Tapanuli Regency Government improve the quality of budget preparation?

A: The North Tapanuli Regency Government needs to continue to improve the quality of the budget preparation by strengthening the integrated planning and budgeting system. This can be done by ensuring that the budget is aligned with the needs and priorities of the community, and that every program and activity contained in the budget is measurable and achievable.

Q: How can the North Tapanuli Regency Government increase participation in the preparation of the budget?

A: Increasing participation can be done through discussion forums, deliberations, and complaints mechanisms that are easily accessible to the community. This will ensure that the budget is aligned with the needs and priorities of the community, and that every program and activity contained in the budget is measurable and achievable.

Q: How can the North Tapanuli Regency Government implement a performance-based budget consistently?

A: Improving the quality of the implementation of a performance-based budget can be done through strengthening the monitoring and evaluation system, as well as the provision of fair and transparent rewards and punishment. This will ensure that the budget is aligned with the needs and priorities of the community, and that every program and activity contained in the budget is measurable and achievable.

Q: What are the benefits of implementing a performance-based budget in North Tapanuli Regency?

A: The benefits of implementing a performance-based budget in North Tapanuli Regency include:

• Improved quality of budget implementation
• Increased effectiveness and efficiency of the use of the budget
• Greater benefits for the people of North Tapanuli Regency
• Alignment of the budget with the needs and priorities of the community

Q: How can the findings of this study be applied in other local governments?

A: The findings of this study can be applied in other local governments to improve the quality of budget implementation. By implementing a performance-based budget, increasing participation in the preparation of the budget, and improving the quality of budget preparation, local governments can achieve similar outcomes and provide greater benefits for their citizens.