Penganggaran Pemerintah Daerah dalam Perspektif Tata Keuangan Publik

Abstract

Local government budgeting is a strategic instrument in public financial management that serves as a bridge between public policy and the implementation of regional development. In the context of regional autonomy in Indonesia, budgeting plays an increasingly important role in managing financial resources effectively to meet public needs. This study aims to analyze local government budgeting from a public financial management perspective, identify factors influencing the quality of budgeting, and formulate its implications for regional financial management. The research employs a qualitative approach using a literature review of textbooks, academic journals, statutory regulations, and official government reports. The findings indicate that the implementation of public financial management principles—accountability, transparency, efficiency, and effectiveness—still faces various challenges in local budgeting practices. Factors such as human resource capacity, regulatory frameworks, public participation, and local economic conditions significantly affect the quality of regional budgeting. Therefore, continuous efforts are required to enhance institutional capacity, strengthen financial information systems, and optimize public participation in order to achieve better local financial management oriented toward public welfare.