Budget Planning Analysis at the Finance Division of the Central Java Regional Police (Bidkeu Polda Jawa Tengah) for the 2025 Period
Abstract
This study aims to analyze the budget planning process at the Finance Division (Bidkeu) of the Central Java Regional Police (Polda Jawa Tengah) for the 2025 fiscal year, identify challenges encountered during the planning process, and formulate development recommendations to improve budget planning effectiveness, accountability, adaptability, and performance orientation. This study employed a qualitative method with a descriptive approach. Data were collected through semi-structured interviews, observations, and documentation of various planning and budgeting documents. Data analysis utilized the interactive model of Miles, Huberman, and Saldaña, consisting of data collection, data condensation, data display, and conclusion drawing and verification. The findings indicate that the budget planning process at Bidkeu Polda Jawa Tengah was systematically implemented through the preparation of the Budget Requirements Plan (RKA), indicative budget ceilings, budget ceilings, and budget allocation, with reference to applicable regulations, the Indonesian National Police Index Standards, and Input Cost Standards (SBM). However, several challenges remain, including discrepancies between actual organizational needs and allocated budget ceilings, limited human resource competencies, technical constraints in budgeting systems and applications, and suboptimal monitoring and evaluation functions. Improvements require data-driven needs analysis, stronger inter-unit coordination, human resource development, optimized information systems, and continuous evaluation and verification. These measures can support more effective, accountable, adaptive, and performance-based budget management.
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