DESIGN AND DEVELOPMENT OF APBD (INDONESIAN LOCAL GOVERNMENT DISTRICT ANNUAL BUDGET) INFORMATION SYSTEMS ANALYSIS APPLICATION

A fundamental problem when conducting an analysis to determinedimension of local budget proportion allocations prioritized for public servicesimprovement and economicfulfillment, 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