Transparansi Penggunaan APBD Dalam Penggunaan Infrastruktur Daerah

Abstract

The Regional Budget (APBD) is an important instrument in the implementation of development at the regional level. The APBD includes all regional revenues and expenditures during one fiscal year, which are regulated by the local government to achieve planned development goals. This study examines the role of APBD in supporting regional development with a focus on the efficiency and effectiveness of budget allocations. The results show that good APBD planning and management can improve the quality of infrastructure, public services, and community welfare. However, challenges such as resource constraints, transparency and accountability remain key obstacles that need to be overcome to achieve sustainable and equitable development. This study provides recommendations for strategies to optimize APBD through improved planning systems, increased human resource capacity, and the application of information technology in regional financial management.