Perencanaan Anggaran dalam Pengelolaan Perusahaan Daerah Air Minum Uetanah di Kabupaten Tojo Una-Una

Abstract

Introduction: This study discusses financial planning in the administration of the Regional Drinking Water Company (PDAM) Uetanah, Tojo Una-Una Regency. The main problem raised is the difficulty in incorporating the values ​​of equality, independence, accountability, transparency, and responsibility into the budget planning process. Thus, the purpose of this study is to assess how well the five principles of Good Corporate Governance are applied in the budget planning of PDAM Uetanah. The theory used is the theory of Bagiana (2022), This includes measures of equality, independence, responsibility, accountability, and transparency.

Methods: This study used a qualitative method with a descriptive approach. Data were collected through observation, in-depth interviews with PDAM employees, DPRD members, and customer communities, as well as analysis of company and local government documents.

Results: The results of the study indicate that PDAM Uetanah budget planning faces obstacles such as minimal collaboration between PDAM, local government, and the community; lack of transparency in budget use; and the influence of external pressure on budget independence. Improvement efforts are needed, especially in strengthening communication, supervision, and prioritizing the needs of the underprivileged.

Conclusion: This study has implications for increasing the effectiveness of PDAM Uetanah budget management, which is expected to have a positive impact on the quality of clean water services and contribution to regional income.