analysis of budget development disaster management in the central aceh district disaster management agency

The purpose of this study is to examine and identify how the process of budgeting and budget allocation for programs and activities related to disaster management managed by the central aceh district disaster management agency. this research is descriptive research using a qualitative method approach. from the research, it was found that the budgeting process of disaster management in the central aceh district disaster management agency had been running well and in accordance with the applicable laws and regulations, with the composition of mitigation financing, which was 6.40% in 2014, 0.11 percent in 2015, 5.17% in 2016 5.38% in 2017 and 3.82% in 2018. for emergency response programs, the budget and financing are not budgeted into the budget of the central aceh district disaster management agency, but rather into the eyes of the budgetary funds ready use the regional government of central aceh regency, which at any time can be used according to the needs in accordance with the scale of the disaster and real needs in the field. the dominance of budget absorption is still widely used for routine office financing of 26% in 2014, 2.74% in 2015, 3.56% in 2016, 24.46% in 2017 and 39.43% in 2018.