Budget Planning Analysis In Deli Serdang Regency

Abstract

his study examines budget planning practices in Regional Apparatus Organizations (OPDs) of Deli Serdang Regency and their implications for budget absorption. Budget planning constitutes a critical mechanism in public financial management to ensure coherence among planning, budgeting, implementation, and oversight processes. This study adopts a descriptive quantitative approach to analyze the characteristics of budget planning and the level of budget absorption within OPDs. The findings reveal that participatory and needs-based budget planning significantly enhances budget absorption performance. Stakeholder involvement in the planning process exerts a stronger influence than data accuracy alone, indicating that effective coordination and institutional participation are key determinants of successful budget execution. While accurate data remain essential, the integration of interdepartmental coordination, stakeholder engagement, and financial information systems substantially contributes to improving budget utilization. These results underscore the importance of a comprehensive and inclusive budget planning framework in strengthening efficiency, transparency, and accountability in regional financial management.