APBD can be used to see economic growth through increasing regional and
community income. An APBD plan and APBD realization is a key to the success of
a region, so it must be done in optimizing income by utilizing existing resources
and welfare needs. This study aims to determine and analyze the influence of the
APBD plan and the realization of the APBD on the economic growth of Brebes
Regency partially or simultaneously. This research takes an empirical study in
Brebes Regency in the 2018-2022 period. The sample or population is taken from
the APBD LRA with income and expenditure indicators using a sampling technique
of the saturated sampling type. The research method is a quantitative type with a
comparative study using secondary data taken from the 2018-2022 Brebes Regency
APBD. Statistical analysis of data using the SPSS version 25 program with Multiple
Linear Regression analysis tools. The results of the study show that partially the
APBD plan has a positive but not significant effect on economic growth and the
realization of the APBD has a negative but not significant effect on economic
growth. As well as to simultaneously have a positive but not significant effect on
economic growth.