Indonesian Printing Journal (JII)

p-ISSN: 2828-1284 e-ISSN: 2810-062x

doi: 10.58344/jii.v4i3.6346 1146

Policy Evaluation in Budget Determination at the Regional Revenue,

Financial and Asset Management Agency of Intan Jaya Regency

Trisnanto1*, Natalia Paranoan2, Apriana Toding3

Paulus Indonesian Christian University, Indonesia

email.trisnanti.ugu11@gmail.com1*, email.nparanoan2020@gmail.com2,

apriana.toding@ukipaulus.ac.id3

Keywords

Abstract

policy evaluation;

budgeting; BPPKAD;

Regional Financial

Management

This study aims to analyze Policy Evaluation in Budget Determination

at the Regional Revenue, Financial and Asset Management Agency of

Intan Jaya Regency. This study uses a qualitative approach. The object

of this research is at the Regional Revenue, Financial and Asset

Management Agency of Intan Jaya Regency. Data sources are from

primary data and secondary data. Data collection methods: observation,

documentation interviews. The informants of this research are 5

employees at the Regional Revenue, Financial and Asset Management

Agency of Intan Jaya Regency. Data analysis uses Qualitative

descriptive analysis, ranging from Data Reduction, Data Presentation

and Conclusion Drawn. This study concludes that: 1) The budget

determination process at the Regional Revenue, Financial and Asset

Management Agency (BPPKAD) of Intan Jaya Regency, takes place in

several stages, starting from policy formulation to the formation of

Regional Regulations (Perda) and Regent regulations. The involvement

of various parties, including the Regional Revenue and Expenditure

Budget (APBD) team and teams from outside the APBD. 2) The budget

determination policy at BPPKAD Intan Jaya Regency shows a strong

commitment to improve regional financial management through the

implementation of performance-based budgeting, stakeholder

participation, compliance with regulations, and transparency and

continuous evaluation. 3) The implementation of the budget

determination policy at BPPKAD Intan Jaya Regency faces significant

challenges stemming from limited human resources in the financial

sector and the dissatisfaction of some OPDs with the distribution of the

budget ceiling. These challenges can hinder the effectiveness of budget

management and its impact on regional development.

Corresponding Author: Trisnanto

Email: email.trisnanti.ugu11@gmail.com

INTRODUCTION

Budget policy is an important instrument in public financial management, which

functions to allocate financial resources in accordance with regional development priorities

Trisnanto1*, Natalia Paranoan2, Apriana Toding3

Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management

Agency of Intan Jaya Regency

Journal of Indonesian Impressions (JII) Vol. 4, No. 3, March 2025 1147

(Prince, 2024). At the Regional Revenue, Financial and Asset Management Agency

(BPPKAD) of Intan Jaya Regency, budget determination is very crucial considering the

complexity of development needs, limited resources, and community demands for better public

services. Budget policy evaluation aims to assess the effectiveness, efficiency, and

relevance of the policies that have been set (Sanggalangi et al., 2025). With proper evaluation,

local governments can identify strengths and weaknesses in the planning and budgeting

process, as well as ensure that the allocated budget can have a positive impact on the

community (Efendi & Sholeh, 2023). However, the implementation of budget policy

evaluation at BPPKAD Intan Jaya Regency faces various challenges that need to be identified

and overcome. Government Regulation of the Republic of Indonesia Number 39 of 2006

concerning Procedures for Control and Evaluation of the Implementation of Development

Plans in article 1 paragraph 3 explains that Evaluation is a series of activities that compare the

realization of inputs, outputs, and outcomes to plans and standards. (Alhasni et al., 2024) that

a policy is a direction of action proposed by a person, group, or government in a particular

environment that provides obstacles and opportunities for the proposed policy to be used and

overcome in order to achieve an objective where the policy usually includes principles and

rules that are a reference in decision-making. (Situmorang & Cahyani, 2023) A budget is an

activity plan that will be carried out by the management in a period that is quantitatively stated.

Suhardi & Afrizal, (2019) states that budget can be interpreted as a budget, which is a

plan prepared by a business/service company in a systematic and detailed manner, which is

expressed in quantitative form in the form of monetary units/units, or it can also be in the form

of applicable goods/services units, in a certain period

This research set the research object at the Regional Revenue, Financial and Asset

Management Agency of Intan Jaya Regency, with a focus on research on Policies in Budget

Determination. The results of the researcher's observation identified the phenomenon that

occurred in the object of this study as follows: Many regions, including Intan Jaya Regency,

experience limitations in human and financial resources to carry out a comprehensive

evaluation of budget policies. This can affect the quality of data-driven evaluations and

decision-making. The budgeting process often involves a variety of parties, including the

community, government agencies, and other stakeholders (Shobri, 2024). This phenomenon

shows the importance of stakeholder involvement in policy evaluation, but often community

participation is not optimal (Anugerah et al., 2024). Publication and transparency of budget

information are the main concerns in regional financial management. However, there are still

challenges in ensuring that budget information submitted to the public is easy to understand

and widely accessible (Ramadhani et al., 2025). Changes in social, economic, and

environmental conditions can affect development priorities that must be accommodated in

budget policies (Bakry, 2010). The evaluation carried out should be able to identify these

changes and recommend necessary adjustments. Budget policy evaluation also needs to

consider the impact of the policy on the community (Sos, 2020). This phenomenon includes

measuring the effectiveness of programs financed by the local budget and how they meet the

needs of the community (Gaddafi & Mutiarin, 2017).

This study has its own uniqueness compared to previous research, especially in the

approach used and the more specific scope of analysis. While most previous research has

Trisnanto1*, Natalia Paranoan2, Apriana Toding3

Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management

Agency of Intan Jaya Regency

Journal of Indonesian Impressions (JII) Vol. 4, No. 3, March 2025 1148

focused only on the performance of sharia stock indices in general, this study specifically

explores the factors influencing the movement of the Jakarta Islamic Index (JII) taking into

account macroeconomic variables and market sentiment. In addition, this study uses a more

comprehensive analysis method with a more in-depth quantitative approach, so that the results

obtained can provide more accurate and applicable insights for investors and stakeholders in

the Islamic capital market. Thus, this research not only makes a theoretical contribution to the

development of the literature on the Islamic capital market, but also offers practical

implications that can be used in more appropriate investment decision-making within the

framework of Islamic economics.

The above background and phenomenon provide a strong basis for research on policy

evaluation in budget determination at BPPKAD Intan Jaya Regency. By understanding the

challenges and phenomena that exist, this research is expected to provide useful insights to

improve the quality and effectiveness of the budgeting process, as well as support

accountability and transparency in public financial management in the region (Lathifah et al.,

2024). This study aims to analyze Policy Evaluation in Budget Determination at the Regional

Revenue, Financial and Asset Management Agency of Intan Jaya Regency.

RESEARCH METHODS

This study uses a qualitative approach. The object of this research is at the Regional

Revenue, Financial and Asset Management Agency of Intan Jaya Regency. Data sources are

from primary data and secondary data. Data collection methods: observation, documentation

interviews. The informants of this research are 5 employees at the Regional Revenue, Financial

and Asset Management Agency of Intan Jaya Regency. Data analysis uses Qualitative

descriptive analysis, ranging from Data Reduction, Data Presentation and Conclusion Drawn.

RESULTS AND DISCUSSION

The results of observations conducted by researchers in Intan Jaya Regency reveal

various phenomena that affect the budget policy evaluation process. Some of the important

issues identified in this observation reflect the structural and process challenges faced by the

Regional Revenue, Financial and Asset Management Agency (BPPKAD) and other

stakeholders in carrying out budget policy evaluations. One of the main findings is the

limitations of human and financial resources experienced by regions, including Intan Jaya

Regency. These limitations have a direct impact on the ability to carry out comprehensive

evaluations of budget policies. Without adequate resources, the evaluation process becomes

suboptimal, reducing the quality and accuracy of the data used for decision-making. This

condition shows the need to increase human resource capacity and allocate more adequate

budget to support evaluation activities (Firmansyah, n.d.). The observation also highlighted the

budgeting process involving various parties, including the community and other stakeholders.

Stakeholder involvement is essential to ensure that the budget policies set can reflect the needs

and aspirations of the community. However, community participation in this process is often

not optimal. This can be due to a lack of public awareness of the importance of their

involvement in decision-making or it may also be due to a lack of adequate access to

information. Therefore, efforts are needed to increase public participation in the budget setting

Trisnanto1*, Natalia Paranoan2, Apriana Toding3

Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management

Agency of Intan Jaya Regency

Journal of Indonesian Impressions (JII) Vol. 4, No. 3, March 2025 1149

and evaluation process (Lubis, 2009). Transparency and publication of budget information are

important concerns in regional financial management. While there have been efforts to convey

budget information to the public, the challenge of ensuring that it is easily understood and

widely accessible still exists (Rafael et al., 2024). Effective communication about the budget

is needed so that the public can understand how the budget is used and its impact on regional

development. Improving people's financial literacy can also be a strategic step to encourage

more active participation. Changes in social, economic, and environmental conditions are

factors that can affect development priorities that must be accommodated in budget policies.

Budget policy evaluations need to be able to identify these changes and provide

recommendations for necessary adjustments. This includes an analysis of how budget policies

can be responsive to evolving dynamics in society. Adaptive and progressive evaluation will

help in ensuring that the policies set remain relevant and beneficial to society. The last

phenomenon identified is the need for an evaluation that considers the impact of budget policies

on society. Measuring the effectiveness of programs financed by the regional budget is crucial

to understand the extent to which the programs meet the needs of the community. Impact-

focused evaluations can be helpful in identifying programs that are working as well as those

that need to be improved or stopped. Thus, the results of the evaluation can be used as a basis

for policy improvement and the development of more effective programs in the future.

The results of the observation show that although there is awareness of the importance

of budget policy evaluation, there are still many challenges that must be overcome to increase

effectiveness and accountability in regional financial management in Intan Jaya Regency.

Increasing human resource capacity, optimizing public participation, information transparency,

and responsiveness to change need to be the main focus in efforts to improve budget policies

in the future. With these measures, it is hoped that the evaluation process can make a significant

contribution to sustainable development and meet the needs of the community.

Furthermore, in obtaining answers to the problems in this study, the researcher

proceeded to the interview stage. In this study, interviews were conducted with 5 employees

who knew about Policies in Budget Determination at the Regional Revenue, Financial and

Asset Management Agency of Intan Jaya Regency.

Budget Determination Process at the Regional Revenue, Financial and Asset

Management Agency of Intan Jaya Regency

The budget determination process at the Regional Revenue, Financial Management and

Assets Agency (BPPKAD) of Intan Jaya Regency is a structured and systematic system, which

begins with the collection of proposals from various fields in the organization. Each field has

the responsibility to provide relevant information related to their budget needs, which is further

integrated into the preparation of the Regional Revenue and Expenditure Budget (APBD). This

process reflects the importance of collaboration between different units within the organization

to ensure that all regional needs are accommodated.

One of the main policies implemented in budgeting is performance-based budget

policy. This policy aims to ensure that each allocation of funds can be accounted for in

accordance with the expected results and performance. By implementing this system, it is

hoped that the allocated budget can be used effectively and efficiently, thereby contributing to

Trisnanto1*, Natalia Paranoan2, Apriana Toding3

Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management

Agency of Intan Jaya Regency

Journal of Indonesian Impressions (JII) Vol. 4, No. 3, March 2025 1150

the achievement of regional development goals. This performance-based approach also

provides clarity on how public funds are used, and provides accountability to the community.

The budget determination process takes place in several stages, starting from policy

formulation to the formation of Regional Regulations (Perda) and Regent regulations. Each of

these stages is important to ensure that the budget prepared truly reflects the needs and priorities

of regional development. The involvement of various parties, including the Regional Revenue

and Expenditure Budget (APBD) team and teams from outside the APBD, allows for

comprehensive input, which can improve the quality of budget preparation.

The policies implemented in determining the budget follow the technical instructions

(juknis) and applicable laws and regulations. Alignment between policies and targets is

important to ensure that the budget set can be on target and provide maximum benefits to the

community. Nonetheless, challenges remain, especially related to budgeting schedules that do

not always match the original plan. This uncertainty can affect regional financial management

and cause delays in the implementation of planned programs.

One of the important issues that arises is the transparency of the budgeting process.

Although BPPKAD strives to maintain transparency, the data used in budgeting is often

confidential and important. This can raise questions among the public about the extent to which

this process is truly open. Therefore, there needs to be further efforts to increase public

understanding of the budgeting process and the importance of their participation.

The impact of budget determination policies is generally very positive, both for regional

financial managers and community welfare. However, the diverse character of the community

and the lack of understanding of this policy can result in suboptimal implementation. Therefore,

it is important to socialize and educate the community so that they better understand the

budgeting process and their role in supporting regional development.

Budget determination is also implemented, measured, and evaluated based on the

results of the implementation of the current budget. This evaluation process is important to

assess the effectiveness and efficiency of the use of the budget in achieving the goals that have

been set. The budget-setting process at BPPKAD Intan Jaya Regency reflects continuous

efforts to improve the quality of regional financial management, while still considering the

challenges and needs of the existing community.

With a systematic and collaborative approach, as well as the implementation of

performance-based policies, it is hoped that the budget prepared can be more responsive and

make a significant contribution to sustainable development in Intan Jaya Regency. Success in

this process will depend heavily on the commitment of all parties involved to work together

and ensure that every step in budgeting can be properly implemented.

Policies in Budget Determination Have Been Implemented at the Regional Revenue,

Financial and Asset Management Agency of Intan Jaya Regency

Policies in determining the budget at the Regional Revenue, Financial Management and

Assets Agency (BPPKAD) of Intan Jaya Regency have been implemented with a

comprehensive and systematic approach. This policy aims to increase transparency,

accountability, and effectiveness of regional financial management, as well as ensure that the

budget set can support development priorities that have been set by local governments.

1. Performance-Based Budget Policy

Trisnanto1*, Natalia Paranoan2, Apriana Toding3

Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management

Agency of Intan Jaya Regency

Journal of Indonesian Impressions (JII) Vol. 4, No. 3, March 2025 1151

One of the main policies implemented in determining the budget at the Regional

Revenue, Financial Management and Assets Agency (BPPKAD) of Intan Jaya Regency is

a performance-based budget policy. This policy is a strategic approach that requires that

any allocation of funds be based on the expected outcomes and performance of the program

or activity financed. By implementing this policy, BPPKAD strives to ensure that every

allocated budget is not only used efficiently, but also has a real positive impact on the

community.

With a performance-based budget policy, every planned program must have clear

and measurable performance indicators. This allows the budget management to periodically

monitor and evaluate the implementation of the program. In this way, BPPKAD can assess

how effective the use of the budget is in achieving the goals that have been set. If any

program does not achieve the expected results, corrective measures can be taken

immediately to improve future performance.

The implementation of this policy is expected to create a more efficient and

effective use of the budget, where every fund spent can be accounted for. Thus,

accountability in regional financial management will be increased, and people can have

more confidence that public funds are being used in the right way and according to their

needs. This performance-based budget policy also has the potential to strengthen public

trust in the government, as it demonstrates a commitment to transparency and responsible

management.

The performance-based budget policy at BPPKAD Intan Jaya Regency reflects

efforts to improve the quality of regional financial management with a focus on results.

This approach not only benefits the government in terms of budget management, but also

contributes to the well-being of the community through more effective and impactful

programs.

2. Participatory Process in Budget Preparation

One of the important policies implemented by the Regional Revenue, Financial

Management and Assets Agency (BPPKAD) of Intan Jaya Regency is the involvement of

various parties in the budgeting process. This policy includes the active participation of all

Regional Apparatus Organizations (OPDs) as well as relevant stakeholders, who play a role

in the collection of budget proposals. By involving various parties, BPPKAD strives to

create a more inclusive and democratic decision-making process.

This participatory approach allows each field to propose specific and relevant needs,

so that the budget prepared can be more responsive to the real needs on the ground. The

involvement of various parties not only enriches the budgeting process with diverse

perspectives and information, but also ensures that all voices and interests are represented.

This is important to create policies that are more equitable and in accordance with regional

development priorities. In addition to improving the quality of budget preparation, this

involvement policy also contributes to strengthening the community's sense of belonging

to the policies taken. When the community and stakeholders feel involved in the process,

they tend to be more supportive and committed to the implementation of the resulting

programs. This sense of belonging is essential to create effective collaboration between the

Trisnanto1*, Natalia Paranoan2, Apriana Toding3

Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management

Agency of Intan Jaya Regency

Journal of Indonesian Impressions (JII) Vol. 4, No. 3, March 2025 1152

government and the community, which in turn can improve accountability and transparency

in budget management.

The policy of involvement of various parties in the budget preparation process at

BPPKAD Intan Jaya Regency reflects the commitment to prioritizing the principles of good

governance. By creating space for community and stakeholder participation, it is hoped that

the results of budget preparation can be more optimal and provide greater benefits for the

development and welfare of the community in Intan Jaya Regency.

3. Compliance with Regulations and Regulations

The policy in determining the budget at the Regional Revenue, Financial

Management and Asset Agency (BPPKAD) of Intan Jaya Regency emphasizes the

importance of compliance with applicable laws and regulations and technical instructions

(juknis). In each step of the budgeting process, BPPKAD follows the provisions that have

been set to ensure that all activities carried out are in accordance with applicable laws.

Compliance with these regulations is a very important foundation in regional

financial management. By following existing guidelines, BPPKAD can maintain integrity

and legitimacy in every transaction and decision taken. This transparent and accountable

process not only increases public trust in the government, but also helps prevent abuse of

authority and corrupt practices.

In its implementation, this policy covers various aspects, ranging from planning,

budgeting, implementation, to budget evaluation. BPPKAD is committed to ensuring that

every step is carried out responsibly and in accordance with the principles of good

governance. Thus, regional financial management can be carried out efficiently,

effectively, and oriented towards maximum results for the development and welfare of the

people of Intan Jaya Regency. This policy reflects BPPKAD's efforts to create a strong and

sustainable budget management system, while maintaining compliance with applicable

regulations as one of the main pillars in improving the quality of regional financial

management.

4. Transparency and Accountability

Transparency is one of the most important principles in the budget determination

policy at the Regional Revenue, Financial Management and Assets Agency (BPPKAD) of

Intan Jaya Regency. BPPKAD is committed to ensuring that information regarding the

budget is accessible to the public, with the aim of creating an accountable and open

financial management environment.

Even though there is certain data that is confidential and sensitive, BPPKAD still

strives to convey relevant and useful information to the public. This includes details about

budget allocations, program priorities, and the use of funds that have been allocated. By

conducting transparent communication, it is hoped that the public can understand how the

regional budget is prepared and used.

This transparency policy not only aims to increase public trust in the government,

but also to encourage active public participation in monitoring the use of the budget. By

providing clear access to information, the public is expected to participate in the monitoring

process and provide constructive input on the policies taken.

Trisnanto1*, Natalia Paranoan2, Apriana Toding3

Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management

Agency of Intan Jaya Regency

Journal of Indonesian Impressions (JII) Vol. 4, No. 3, March 2025 1153

Transparency in budgeting at BPPKAD Intan Jaya Regency reflects the

commitment to prioritizing the principles of good governance. By creating accountability

and openness, BPPKAD hopes to build better relationships between the government and

the community, as well as increase the effectiveness of regional financial management for

the common good.

5. Policy Evaluation and Adjustment

The implementation of the budget determination policy at the Regional Revenue,

Financial and Asset Management Agency (BPPKAD) of Intan Jaya Regency does not stop

after the budget is prepared and determined. As part of its commitment to improve the

accountability and efficiency of regional financial management, BPPKAD periodically

evaluates the implementation of the budget that has been running.

This evaluation process has a clear objective, which is to assess the effectiveness

and efficiency of the use of the budget. By conducting an in-depth analysis of the budget

realization compared to the initial plan, BPPKAD can identify areas that need to be

improved or optimized. This evaluation also allows budget managers to understand whether

the programs that have been financed have a positive impact and are in accordance with the

goals that have been set.

If in the evaluation process it is found that there is a discrepancy between the plan

and the realization, BPPKAD has the flexibility to make policy adjustments. These

adjustments can include shifting budget allocations, changes in implementation strategies,

or developing new programs that are more relevant to community needs. Thus, evaluation

not only becomes a tool to assess performance, but also serves as a mechanism for

continuous improvement in budget management.

The implementation of budget evaluation at BPPKAD Intan Jaya Regency shows

proactive efforts to ensure that every allocated fund can be used optimally and provide

maximum benefits to the community. With this approach, BPPKAD is committed to

creating regional financial management that is more transparent, accountable, and

responsive to the needs of the community.

6. Challenges in Policy Implementation

Policies in determining the budget at the Regional Revenue, Financial Management

and Assets Agency (BPPKAD) of Intan Jaya Regency have been implemented well, a

number of challenges are still faced that can affect the effectiveness of the implementation

of the policy. One of the main challenges is the uncertainty in scheduling the budget

process. This uncertainty often occurs due to a variety of factors, including policy changes,

political dynamics, and uncertain economic situations. This can interfere with the

implementation of planned programs, thereby reducing the expected positive impact of the

allocated budget.

In addition, the lack of public understanding of the budget-setting process is also a

significant obstacle. Many people do not fully understand how the budgeting process

works, what are the considerations in setting the budget, and how they can participate in

the process. This lack of understanding can result in a lack of public participation in the

supervision and evaluation of budget use, which in turn reduces accountability and

transparency in regional financial management.

Trisnanto1*, Natalia Paranoan2, Apriana Toding3

Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management

Agency of Intan Jaya Regency

Journal of Indonesian Impressions (JII) Vol. 4, No. 3, March 2025 1154

To overcome this challenge, it is very important to educate and socialize the

community. This effort can be carried out through various media, such as seminars,

workshops, and information campaigns that explain the budgeting process, the importance

of community participation, and the impact of budget policies on daily life. By increasing

public awareness and understanding, it is hoped that greater support for budget policies will

be created, as well as increased active participation in the supervision of budget use. Despite

the challenges in the implementation of the budget determination policy at BPPKAD Intan

Jaya Regency, efforts to increase public understanding and participation are a crucial step

in achieving policy goals that are more effective and beneficial to the community.

The policies in budget determination that have been implemented at BPPKAD Intan

Jaya Regency reflect serious efforts to improve the quality of regional financial

management. By implementing performance-based budget policies, stakeholder

participation, regulatory compliance, transparency, and continuous evaluation, it is hoped

that the budget set can make a significant contribution to the development and welfare of

the community in Intan Jaya Regency. While challenges remain, commitment and

cooperation between the government and the community are essential to achieve success

in the implementation of this policy.

Challenges Faced in the Implementation of Budget Determination Policies at the Regional

Revenue, Financial Management and Assets Agency of Intan Jaya Regency

The implementation of the budget determination policy at the Regional Revenue,

Financial Management and Assets Agency (BPPKAD) of Intan Jaya Regency faces a number

of challenges that can hinder the effectiveness and efficiency of budget management. The two

main challenges identified are the limited human resources (HR) in the financial sector and the

dissatisfaction of some Regional Apparatus Organizations (OPDs) with the distribution of the

budget ceiling.

1. Limited Human Resources in the Financial Sector

One of the significant challenges in the implementation of the budget determination

policy is the limitation of competent human resources in the financial sector. Many

employees in BPPKAD and other OPDs do not have adequate skills and knowledge to

analyze and manage budgets effectively. This limitation can cause difficulties in preparing

the right budget, as well as in monitoring and evaluating budget implementation. This

condition is further exacerbated by the lack of training and professional development for

employees in the financial sector. Without increasing the capacity of human resources, the

quality of regional financial management can be threatened, which in turn can affect the

realization of planned development programs. Therefore, there needs to be a real effort

from local governments to improve human resource skills through relevant training and

education.

2. Dissatisfaction of some OPDs with the distribution of ceilings

Another challenge faced is dissatisfaction from several OPDs regarding the

distribution of the budget ceiling. The distribution of ceilings that are unbalanced or not in

accordance with the needs of each OPD can cause tension and conflict between agencies.

This dissatisfaction often arises because OPDs feel that the budget allocation given is

insufficient to carry out the programs that have been planned, or not in accordance with the

Trisnanto1*, Natalia Paranoan2, Apriana Toding3

Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management

Agency of Intan Jaya Regency

Journal of Indonesian Impressions (JII) Vol. 4, No. 3, March 2025 1155

priorities of regional needs. This dissatisfaction can disrupt cooperation between OPDs and

hinder the budget implementation process. If OPDs are dissatisfied with the budget

allocation, they may be less committed to implementing the program that has been set,

which can reduce the effectiveness of the overall budget policy. Therefore, it is important

for BPPKAD to conduct good and open communication with all OPDs in the budget-setting

process, so that all parties can understand the basis and considerations behind the

distribution of the budget ceiling.

The challenges faced in the implementation of the budget determination policy at

BPPKAD Intan Jaya Regency, such as limited human resources in the financial sector and

OPD's dissatisfaction with the distribution of ceilings, require serious attention. To

overcome this challenge, efforts are needed to increase human resource capacity through

adequate training, as well as effective communication and collaboration between BPPKAD

and OPD. With these steps, it is hoped that the implementation of the budget determination

policy can run better and provide optimal results for regional development and community

welfare.

CONCLUSION

Based on the results and discussion, it was concluded that this study shows that the

budgeting process at the Regional Revenue, Financial Management and Assets Agency

(BPPKAD) of Intan Jaya Regency involves various parties, including the Regional Revenue

and Expenditure Budget (APBD) team and teams from outside the APBD, which allows for

comprehensive input to improve the quality of budget preparation. Performance-based budget

policies, stakeholder participation, regulatory compliance, and transparency and continuous

evaluation are the main cornerstones in improving regional financial management. Despite

facing challenges such as limited human resources in the financial sector and the dissatisfaction

of some Regional Apparatus Organizations (OPDs) with the distribution of the budget ceiling,

this policy remains committed to having a positive impact on development and community

welfare. Cooperation between the government and the community is expected to be the key to

success in overcoming existing challenges and ensuring the effectiveness of budget

management. Thus, despite several obstacles, the implementation of the budget determination

policy at BPPKAD Intan Jaya Regency shows great potential in achieving regional

development goals.

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