The effect of human resources capacity, budget planning, political budgeting, and public transparency on the of APBD documents and KUA-PPAS’s synchronization in Musi Banyuasin district government

This study aims to determine the effect of human resources capacity, budget planning, political budgeting, and public transparency on the synchronization between Regional Revenues and expenditures budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) and Provisional Budget Ceiling Priority (PPAS) document.