ANALYZING THE STRATEGY OF THE BUDGET PORTRAIT IN INDONESIA

Abstract

The State Budget (APBN) is the main instrument in planning and managing state finances in
Indonesia. The APBN describes the estimated state revenues and expenditures prepared to
support fiscal policies and national development goals. This journal aims to provide a
comprehensive portrait of the APBN, starting from the definition, structure, function, to the
challenges faced in its preparation. In general, the APBN has two main components, namely
state revenues and state expenditures, each of which plays a role in driving economic growth
and creating equitable development. However, the implementation of the APBN faces a number
of challenges, including dependence on tax revenues, frequent budget deficits, debt financing,
and development disparities between regions. In recent years, the Indonesian government has
attempted to improve the efficiency of APBN management by prioritizing infrastructure
development, human resources, and reducing dependence on debt. In addition, transparent
financial management based on mature planning is expected to support sustainable economic
growth, poverty reduction, and improving people's welfare. Despite various challenges in its
implementation, the APBN remains a very important tool in realizing the vision of long-term
development and advancing the country's economy