Reformation demands effectuating the better, more transparent, and more accountable system
of the Government. The planning and budgeting mechanism of the Regional Finance has to do with
even a performance-based budget that can provide strategic planning and efficient budget planning
performance. The aim of this research is to discover how the planning and budgeting mechanism for
social assistance activities in Yogyakarta is. This research uses normative legal research methods and
the data collection is done by using interviews and literature surveys. The result denotes the planning
and budgeting mechanism for social assistance activities in Yogyakarta starting from proposal
submission until stipulation in the Local Government Budget is not fully in accordance with the
applicable laws and regulations. The inability of the Government to account for planning and
budgeting for social assistance caused by the stipulation of the social assistance budget does not use
the Learning Standards Analysis, making it difficult to assess the equity of program costs and cause
the use of the budget in the previous year regardless of the needs of the community, and the lame
evaluation of activities carried out by the Regional Work Unit in charge of finance in both the
executive government and the legislative government.
Keywords: budgeting planning, social assistance, performance-based budgeting