Human Resources Competency in Timeliness of Budget Work Plan

Abstract

The purpose of this study is to find out the constraints of competence aspect of human resources in the preparation of the Budget Work Plan according to the preparation time that has been determined by the East Java Government. This is a qualitative research. Data collection techniques through observations, questionnaires, literature studies and interviews with the staff that involved in preparing budget work plans at the Regional Planning and Development Agency in East Java. The results of the study found that the constraints experienced in the timely preparation of the budget work plan were: 1) The lack of SKPD members with educational backgrounds related to budgeting, and 2) The lack of training and educational related to regional financial budgeting followed by the budget drafting team.