Proses perencanaan pembangunan di Indonesia didasarkan pada suatu pendekatan secara bottom up, yang mana proses perencanaan dilakukan dari bawah dan melibatkan partisipasi masyarakat. Proses penanggaran, secara umum dimulai dari perencanaan di tingkat desa/kelurahan; kemudian naik ke tingkat kecamatan dan berakhir pada perencanaan di tingkat kota/kabupaten. Hasil dari koordinasi perencanaan pada tingkat kabupaten/kota menjadi dasar perumusan dokumen rencana pembangunan tahunan daerah/AKU APBD. Dengan dasar rencana anggaran atau RAPBD tersebut, seluruh satuan kexja yang tennasuk dalam pemakat kabupaten/kota menyusun anggaran pembangunan tahunan yang didiskusikan dengan tim penyusun anggaran eksekutif. Pada akhimya, semua rencana kerja dari seluruh satuan kerja di kompilasi oleh tim penyusun anggaran eksekutif untuk kemudian diajukan kepada dewan perwakilan rakyat daerah atau panitia anggaran legislatif. Dokumen inilah yang kemudian menjadi anggaran belanja daerah. Oleh karena itu, penulis merasa perlu untuk mengetahui akuntabilitas publik dari proses perencanaan anggaran yang melibatkan satuan-satuan kerja terkait. Untuk menilai akuntabilitas publik dari proses perencaan anggaran di Kabupaten Boyolali, penulismenggunakan empat indikator, yaitu: landasan pelaksanaan tugas, pelaporan, pemberian keterangan, dan pengenaan sangsi. Kewajiban tersebut diletakkan kepada satuan kerja sedemikian rupa sehingga mereka dapat dikatakan akuntabel kepada masyarakat; itu berarti bahwa para pelaku mendapat tugas untuk melaksanakan suatu kegiatan yang menjadi tanggungjawab mereka, termasuk uang. Lebih jauh, mereka juga berkewajiban untuk memberikan keterangan tentang anggaran tanpa diminta oleh masyarakat. Dan juga dimungkinkan untuk memberikan sangsi terkait dengan penilaian negatif. Sebagai contoh, sangsi politik yang diberikan masyarakat kepada para politikus yaitu tidak memilih mereka lagi pada Pemilu berikutnya, dan sangsi administratif kepada para pelayan masyarakat. Berdasarkan penelitian di lapangan, didapat kesimpulan dari akuntabilitas publik pada proses perencanaan anggaran di satuan kerja. Berdasarkan eksplorasi di lapangan. dapat disimpulkan bahwa proses perencanaan anggaran pada satuan~satuan kerja di kabupaten Boyolali dapat dikatakan tidak terlalu tinggi.

The development planning process in Indonesia is based on a bottom up approach through a participatory planning and budgeting cycle that starts from planning at a village level; then goes up to planning at a sub-district level and ends up with the meeting and co-ordination of planning at a city/municipality level. The result of planning co-ordination at a city level is the basis of the formulating of the documents of regional an annual budget proposal or dokumen rencana pembangunan tahunan daerah/AKU APBD. Based on the regional annual budget proposal (RAPBD), the agencies involved in local government formulate an annual development budget which is discussed with executive budget committee. In the next step, the document for the regional budget is compiled by the executive budget committee, and then proposed to the local legislative assembly in order to be discussed and then become the regional annual budget. It is therefore necessary to know the public accountability of the budget planning process of the agencies and it is an interesting issue, and influential in the system of governance management, especially in planning accountability. To assess public accountability of the budget planning process in the Boyolali local government, there are four indicators that are used by the author. They are as follows: assignment implementation, explain/report, testimony, and imposed sanctions. The obligation that is placed upon the agencies of the government so that they can be considered as accountable to general public; they should perform assignment implementation. It means that the actor should get hold of particular delegations of tasks to perform certain activities that become their responsibility, including money. Moreover, they should also give information or explain information about data of budgetary assessment even without demand from the public. There also needs to be possibility for the forum to ask information of the actor, question to the actor that needs adequate answer as the form of legitimacy of the government or parliament. The obligation linked as well possibility for the forum to pass judgement on the conduct of the actor, approve an annual report, accept any policy released by the government, and possible imposes sanction (wide sense) in terms of negative judgement e.g. political sanction for the parliament’s member (will not vote him/her for the next election) and administrative punishment for civil servant. From the exploration on the research, the conclusion of the budget planning process that happens in the agencies involved in Boyolali local government could summarised as follows: budget planning process that conducted by Boyolali local government can be classified as not fully achieved. Only on the stage of the local legislative assembly can be categorized accountable to the public because in this level, the stakeholders are legislator that should be responsible to their constituents and conducted public hearing.

Kata Kunci : Perencanaan Pembangunan,Anggaran,Akuntabilitas Publik,public accountability, planning meeting, and budget.