DOI: http://dx.doi.org/10.26483/ijarcs.v9i4.6120 Volume 9, No. 4, July – August 2018 International Journal of Advanced Research in Computer Science RESEARCH PAPER Available Online at www.ijarcs.info © 2015-19, IJARCS All Rights Reserved 1 ISSN No. 0976-5697 ISSN No. 0976-5697 DESIGN AND DEVELOPMENT OF APBD (INDONESIAN LOCAL GOVERNMENT DISTRICT ANNUAL BUDGET) INFORMATION SYSTEMS ANALYSIS APPLICATION Assistriadi Widjiseno Informatics Engineering Program, Kahuripan University Kediri Indonesia Joko Triono Informatics Management Studies Program, University of Merdeka Madiun Indonesia Abstract: A fundamental problem when conducting an analysis to determine dimension of local budget proportion allocations prioritized for public services improvement and economic fulfillment, people’ssocial, and cultural rights in the city’s/regency’s APBD document is amount of data and information to be processed,budget complexity,data structure as well as presentation format of information allocation andlimited budget distribution. Therefore, it is necessary to have a support from information technology as its solution, in which this information technology has been tested its capability and reliability in processing and utilizing available data in large quantity, fast, and various. This research aims to make ERD (entity relationship diagram)design, Data Flow Diagram (DFD) and APBD analysis information system application creation, that this application able to facilitate documentation process of APBD budget data which then processed into information or knowledge and produce output in the form of clustering analysis visualization or comparison analysis proportion of budget allocation based on fiscal year, city / regency, organizational code, income account code, shopping account code, finance account code, program account code, activity account code, bill account code and nominal budget. That visualization of this cluster will be become valuable information and knowledge for strengthening literacy capacity and analysis in the process of deliberation and stipulation of transparent and accountable APBD Keywords: Information System, ERD, DFD, APBD, Accountable I. INTRODUCTION Local Budgets Accountability Conception In Minister of Home Affairs Regulation Number 13 of 2006 concerning Guidelines on Regional Financial Management, it is mentioned that Local Government Revenue and Expenditure Budget, hereinafter referred to as APBD is the annual financial plan of local government discussed and approved jointly by the local government and DPRD, and stipulated by local regulations. Basic concept of APBD in framework of good governance is a Citizen Political Mandate on public resources that mandated to local government institutions (executive and legislative) as the owner of budget management authority. Thus, APBD is one of basic components of public policy that must be managed based on values of citizens' interests in order to achieve people's welfare. Therefore, in the of Minister of Home Affairs Regulation Number 13 of 2006 concerning Guidelines on Regional Financial Management, it is stated that Local Government Revenue and Expenditure Budget has an allocation function, meaning that regional budgets should be directed to create employment or reduce unemployment and reduce resources dissipation, also increase economy efficiency and affectivity.And the distribution function implies that local government budget policy should pay attention to sense of justice and propriety. In addition, within framework policy of local government budget not only macroeconomic issues (fiscal and monetary) but also social policy issues, including Public Services, Regulation, Development, and Empowerment. As one of economics’resources and instruments of local government to implement its policies and work plan and have to be able to accommodate many interests, thus process of regional budgeting is loaded with various problems such as: a) Implementation of performance budgeting has not been fully realized b) Transparency and accessibility of information are still not fully open c) Public participation room for involvement in supervision of regional budgeting policy is still low d) Capacity and capability of human resources of city’s/regency’s DPRD members in APBD discussion and supervisionare generally still low e) Draft framing time that is often delayed which every year is found in various regions that are slow in preparing budget of his government f) Budget deficit occurs because government's revenue budget is unable to cover its spending budget g) Government budget is less favorable to public interest h) Inadequate public control functions to ensure that government budgeting process is in line with their expectations So if regional budgeting process’s various problems that mention above arenot immediately reduced or improved, it will cause ofbudget function failure impact or budget deficiencies such as: a) Increasing corruption opportunities b) Increasing social gaps and social unrest c) Declining quality of public services d) Snatching of citizens’ basic rights e) Decreasing people welfare The consequences of such budget divergence will be dimensionally very complex that cover social, economics, psychology to political sphere. Socially Corruption has direct impact to degradation of regional development