Analisis Sistem Penyusunan Anggaran Pendapatan dan Belanja Daerah (Studi Kasus pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Minahasa Selatan)

The budget has an important role in running an organization or government. More specifically the budget revenue and expenditure. Stages of revenue and expenditure budget preparation is very important to payed, because it reveals what will be done in the future. In the implementation of the organization's activities, require planning in the preparation of the budget revenue and expenditure and estimates that can be obtained later. The research was performed in South Minahasa regency, especially in the Department of Revenue and Asset Management. The research was was conducted to analyze the system preparation of the local budget in the South Minahasa regency to obtain data on Revenue Service Financial and Asset Management. Data analysis method used is descriptive method. The results showed that the preparation of the local government budget in the South Minahasa District has sufficient because it has been prepared based on standards, systems, procedures and regulations are based on of domestic regulation No. 21 of 2011, so it is understandable, traced, is transparency and accountability