TINJAUAN ATAS PENYUSUNAN ANGGARAN BELANJA PADA.DINAS.KEBUDAYAAN.DAN.KEPARIWISATAAN PROVINSI.SULAWESI.SELATAN

This study aims: to determine the process of preparing the Expenditure Budget at the Department of Culture and Tourism of South Sulawesi Province. The variables of this research are: Preparation of the Expenditure Budget by Comparing the Preparation of the Cultural and Tourism Office of the Province of South Sulawesi with the preparation of the Expenditure Budget Based on the Regulation of the Minister of Home Affairs No or 38 of 2018 concerning Guidelines for Preparation of the Regional Revenue and Expenditure Budget for the 2019 Fiscal Year. The population of this study is: the overall data for the preparation of the budget, while the sample is the data for the preparation of the budget for the budget year. 2019. Data collection is carried out using interviews and documentation. Data analysis was carried out using descriptive analysis. The results of this study indicate that the Department of Culture and Tourism of South Sulawesi Province in the process of preparing the budget for the 2019 fiscal year is in accordance with the Minister of Home Affairs Regulation Number 38 of 2018 concerning Guidelines for the Preparation of the Regional Revenue and Expenditure Budget for the 2019 Fiscal Year. Keywords : Budget Preparatio