PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, POLITIK PENGANGGARAN, DAN TRANSPARANSI PUBLIK TERHADAP SINKRONISASI DOKUMEN APBD DENGAN KUA-PPAS PADA PEMERINTAH KABUPATEN LOMBOK BARAT

Abstract

This study aims to determine the effect of human resources capacity, budget planning, politi-cal budgeting, and public transparency on the synchronization between Regional Revenues and expen-ditures budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget
(KUA) and Provisional Budget Ceiling Priority (PPAS) document. The population in this study was
councilors and officer/staff involved in the preparation of the Work Plan Budget (RKA) SKPD includes
33 SKPD. The sampling method using census method, where all the population became the samples as
much as 127 people. The data in this study using primary data. The data obtained were analyzed
through multiple linear regression tests. Hypotheses simultaneously and partially tested by F test and t
test. Results of this study showed that simultaneous variable capacity of human resources, budget
planning, political budgeting, and public transparency has a positive and significant impact on the
synchronization between APBD documents and KUA-PPAS documents. And in partial, the capacity of
human resources, budget planning, political budgeting, and public transparency has a positive and
significant impact on the synchronization between APBD documents and KUA-PPAS documents. The
implications of this research, can be useful as a conceptual contribution to policy makers, especially in
West Lombok Regency Government and Parliament should be consistent and have a high commitment in
budgeting and KUA-PPAS.

Keywords:budget, KUA-PPAS, human resources capacity, budget planning, budgeting politics and
public transparency