ANALYSIS THE ROLE OF BUDGET POLITICAL, BUDGET PARTICIPATION, TRANSPARENCY, BUDGET EFFICIENCY, AND OVERSIGHT IN DETERMINING PERFORMANCE-BASED BUDGET PRIORITIES FOR THE 2024 FISCAL YEAR (Case Study on the Local Government of Batang Hari Regency)

Abstract

This study analyzes how budget political, budget participation, transparency, efficiency, and oversight play a role in determining performance-based budget priorities in the Batang Hari Regency Local Government for the 2024 fiscal year. This study uses a descriptive qualitative approach with a case study, data collected through observation, interviews, and documentation, as well as analysis of related documents (RPJMD, RKPD, LAKIP, SIPD, LKPJ). The findings of this study are as follows: (1) the dynamics of executive-legislative negotiations and the preferences of regional heads greatly determine priority allocations. (2) budget participation increases policy legitimacy but is still limited by capacity and access to information. (3) Document transparency has improved, but transparency in the budget revision process remains weak. (4) Budget efficiency contributes to the region's ability to achieve performance priorities, as evidenced by fiscal improvements and a surplus in 2024, but there are anomalies in implementation. (5) Internal/external oversight functions but its effectiveness is hampered by limited human resources and the openness of oversight results. This study recommends strengthening the integration of political preferences with technocratic instruments, increasing village participation capacity, expanding transparency in the budget revision process, and improving cash management and coordination between SKPDs to support an accountable performance-based budget.