ANALISIS PENYELENGGARAAN DAN PENYIAPAN BAHAN PENYUSUNAN ANGGARAN DPRD PROVINSI LAMPUNG BERDASARKAN PASAL 10 AYAT (2) HURUF A PERATURAN GUBERNUR NOMOR 60 TAHUN 2016 (Studi Pada Bagian Sekretariat DPRD Provinsi Lampung)

Abstract

The Regional People's Representative Council (DPRD) as an institution and a
reflection of a democratic government, so that in carrying out the administration of
regional government it does not deviate from existing norms and statutory regulations
and other guidelines that have been jointly determined. In the context of the budget of a
public sector organization, the budget includes plans for how much the plan will cost
and how much and how to get the money to fund the plan. In the Governor's Regulation
Number 60 of 2016 Article 10 the Finance Section has the task of preparing budget
preparation materials, budget amendments, carrying out financial management and
preparing financial accountability reports for the DPRD Secretariat and Provincial
DPRD. The problem of this research is how to analyze the implementation and
preparation of materials for the preparation of the Lampung Provincial DPRD budget
based on Article 10 Paragraph (2) Letter A Governor Regulation Number 60 of 2016.
The research method uses a normative juridical approach and an empirical approach
using secondary data and primary data, then carried out qualitative juridical data
analysis. Research results, analysis of the implementation and preparation of budget
preparation materials for the DPRD of Lampung Province Based on Article 10
Paragraph (2) Letter A Governor Regulation Number 60 of 2016, it is necessary to have
budget transparency in accordance with the activities carried out by the Secretariat
Section in the Lampung Provincial People's Legislative Council, so that in its
implementation in accordance with the expenditure of activities in the Secretariat of the
Regional House of Representatives of Lampung Province, and the need to improve
quality when managing the budget, so that with the improvement in performance it is
expected that the efficiency of budget use will increase so that the budget is carried out
optimally.