Quest Journals Journal of Research in Business and Management Volume 9 ~ Issue 9 (2021) pp: 65-75 ISSN(Online):2347-3002 www.questjournals.org *Corresponding Author: Ari Ekawaty Nuhung 65 | Page Research Paper Analysis of Determinants in the Preparation and Determination of the Regional Budget (APBD) of West Sulawesi Province Ari Ekawaty Nuhung 1 , Muhammad Yunus Amar 2 , Darwis Said 3 1) West Sulawesi Government 2) Department of Management, Faculty of Economics and Business, Hasanuddin University 3) Department of Accounting, Faculty of Economics and Business, Hasanuddin University ABSTRACT: This research aims to obtain empirical evidence related to the factors that are inhibiting and encouraging as well as effective strategies in the preparation of the APBD in West Sulawesi Province. This research was conducted in the West Sulawesi Provincial Government with a focus on the West Sulawesi Provincial Secretariat Office in February - March 2021. The population in this research were the parties involved in the preparation of the APBD. Sampling was done by using purposive sampling. The sample used is from the TAPD team and the Financial Agency. The data analysis used in this research is descriptive analysis. The results of the research proved that the inhibiting factors in the preparation and determination of the APBD are the relationship between the executive and the legislature, the intervention in the division of activities, institutional changes within the government of West Sulawesi Province, and the existence of interests. The driving factors in the preparation and stipulation of the APBD are good communication patterns between the legislature and the executive, laws and regulations related to the guidelines for the preparation of the APBD, and emergencies. The strategy for preparing the APBD that can be recommended is the preparation of a performance-based APBD. KEYWORDS: Preparation and Determination of APBD, Pushing Factors, Inhibiting Factors, Strategy Received 25 August, 2021; Revised: 07 September, 2021; Accepted 09September, 2021 © The author(s) 2021. Published with open access at www.questjournals.org I. INTRODUCTION Regional Revenue and Expenditure Budget (APBD) is the annual financial plan of the Regional Government approved by the Regional House of Representatives. APBD is determined by Regional Regulation. The APBD budget year covers a period of one year, starting from January 1 to December 31. The APBD consists of the Regional Original Revenue Budget (PAD) which includes regional taxes, regional levies, the results of regional wealth management, and other revenues, the balancing fund portion, which includes Revenue Sharing Funds, General Allocation Funds (DAU) and Special Allocation Funds, Other legitimate income such as grants or emergency funds. Regional budgets are used for the purposes of implementing government tasks in the regions (Moha et. al., 2019). The determination of the APBD must be carried out on time so that the planned activity and development programs are realized in the fiscal year so that the provision of public services to the community can run smoothly. However, local governments have not been able to meet the deadlines as stipulated above. It was recorded that in the 2012 fiscal year, there were 234 regencies and cities that experienced delays in determining the APBD and in the 2013 fiscal year, there were 185 regencies and cities that experienced delays. In addition, in the 2012 fiscal year, there were 16 regencies that set their APBD late and were subject to sanctions for delaying balancing funds and 16 regencies and one city were imposed with sanctions for postponing balancing funds in 2013. As a result of the delay in determining the APBD, the economic movement of the regional government will be hampered, because the APBD is an important stimulus for regional economic growth.