Analisis Proses Perencanaan Dan Penganggaran APBD (Studi Kasus Pada Pemerintah Kabupaten Bolaang Mongondow)

. Local Government Financial Management is a subsystem of State Government Financia Management. It is also a substantial element in operating local governance effectively, efficiently and economically by fulfilling main pillars of government operation. Those main pillars are transparency, accountability, and participative. These pillars are determined by the Indonesian Government Regulation Number 58 year 2005 and Permendagri Number 13 year 2006. The stages include planning and budgeting process, starting from absorption of people\u27s aspiration, setting up and the implementation of detailed planning and budgeting as regulated by constitutions. There are obstacles in the planning and budgeting process in Local Government of Bolaang Mongondow. Those obstacles are in Musrenbang stage, Local Government Budgeting Team, process of setting up KUA-PPAS and RKA-SKPD, budget discussion between DPRD members and APBD budgeting staff. This research also discusses their efforts to overcome the obstacles in the process of planning and budgeting of Local Government of BolaangMongondow APBD. This is a qualitative case study research. Data were collected by interviews and observation. Respondents are staff involving in the process of planning and budgeting. They are Government employees and members of DPRD in the Local Government of Bolaang Mongondow. This study undertook more than 2 months for collecting its data. Results indicate that the process planning and budgeting of APBD in the Local Government of Bolaang Mongondow has not fulfilled yet the regulations. Results also show that transparency is not yet conducted sufficiently and people\u27s aspirations have not been absorbed optimally, either bottom up or top down approach. It is, thus, efforts are needed to overcome such obstacles in the process of planning and budgeting of APBD in the Local Government of BolaangMongondow