Implementation of the District Regional Revenue and Expenditure Budget Management Policy Parigi Moutong

This study aims to find out the Implementation of Regional Revenue and Expenditure Budget Management in Parigi Moutong Regency This type of research is qualitative. The research informants consisted of the Head of BPKAD Parigi Moutong, the Chairman of the Parigi Moutong DPRD, the Regional Secretary of Parigi Moutong, the Deputy Chairman of the Parigi Moutong DPRD, the Deputy Regent of Parigi Mouton, Yang I determined purposively, Data collection using observation, interviews and documentation, while data analysis used data reduction, data discipline and drawing conclusions. The results of the study show that the Implementation of Regional Revenue and Expenditure Budget Management in Parigi Moutong Regency has not run optimally even though communication is clear and consistent, resources that have the ability and are supported by the budget, the attitude of the implementer who has the awareness to carry out the policy well and there is a response towards policy acceptance, but there are obstacles in the bureaucratic structure, where the bureaucratic structure is running optimally because it is still happening delays in carrying out the Regional Revenue and Expenditure Budget programs that are not in accordance with the existing SOPs. Delays in the Regional Revenue and Expenditure Budget are also still occurring as in previous years.