Analisis Tingkat Penyerapan Anggaran Belanja Daerah di Kota Batu

Budget has a function as a planning tool and as a control tool. The Regional Budget (APBD) is a source of funding used by the government in running the government. Through the shopping account data, it will be seen whether the budget made can play a role in controlling the implementation of government activities. The purpose of this paper is to determine the level of disbursement of regional budgets in Kota Batu and to determine the effect of planning factors, administrative factors, human resource factors and procurement factors. The type of research used is quantitative research. The study population consisted of 34 SKPD in Batu City, the sample used was Bappeda and BKD in Batu City. Whereas for data collection techniques used are secondary data in the form of LRA Batu City and primary data in the form of research questionnaires. From the results of the study, it was suggested that the customer's assessment of motor vehicle credit services in the BRI Malang Consumer Credit Center was well done. While the assessment of prospective customers who apply for credit can be seen from the requirements that are complete and meet the criteria. The results of this study indicate that the rate of absorption of regional expenditures in Batu City with an average of 86.23%, which means the Batu City government has maintained a healthy and credible APBN because of disbursement in accordance with the implementation or budget in accordance with the realization. Whereas for planning, administration, human resources and procurement factors have a positive and significant influence