Implementation of collaboration planning and budget performance information for special allocation fund in budget planning in the regional development planning agency of Rokan Hilir regency

Abstract

This study aims to analyze the implementation of the KRISNA Special Allocation Fund in budget planning at the Regional Development Planning Agency of Rokan Hilir Regency. The Collaborative Application System for Planning and Budgeting Performance Information functions to carry out budgeting or proposals for the use of website-based Special Allocation Funds since 2018 in Rokan Hilir Regency. This research uses qualitative research method with descriptive research type. The main informants in this research were the Head of Bappeda, Head of Bappeda Division, Head of Sub Division of Bappeda, Head of Education Office, Head of Department of Housing and Settlements Service, and Head of Agriculture Service in Rokan Hilir Regency. Sample selection is done by (purposive sampling). Based on the results of research and data analysis, it shows that: (1) The implementation of the application system policy since the second quarter for the 2019 budget still has several question marks, including those related to the amount of funds approved by the central government which is not fixed.

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