Implementasi Belanja Langsung Pada Kantor Badan Perencanaan Pembangunan Daerah (Bappeda) Kabupaten Bengkalis

This study aims to analyze the implementation of direct expenditure at BAPPEDA of Bengkalis Regency in accordance with Ministry of Home Affairs Regulation No. 77 of 2020. The method applied is descriptive qualitative, using interviews, observations, and document reviews. The analysis covers planning, budgeting, implementation, and reporting processes, as well as the review of direct expenditure realization data from 2019–2023. The results indicate that direct expenditure management has been carried out based on the principles of transparency, accountability, budget discipline, and efficiency. The process is supported by the Regional Government Information System (SIPD) and administrative documents such as Payment Request Letters (SPP), Payment Orders (SPM), and Fund Disbursement Orders (SP2D). Challenges include administrative delays, policy changes, and limited human resources. The study recommends enhancing staff capacity, optimizing SIPD utilization, and adopting more adaptive budgeting to improve the effectiveness of regional financial management.