This study aims to determine how the procedures for preparing the regional income and expenditure budget (APBD) in the Department of Manpower, Cooperatives, and SMEs. The method used in this research is the study of literature that refers to some previous literature with the analysis used in the form of an evaluation between the text and the table. The results of the review of the article can be concluded that the procedure for preparing regional revenue and expenditure budgets refers to Permendagri Number 21 of 2011 for the second amendment of Permendagri Number 13 of 2006 concerning Guidelines for Regional Financial Management which consists of preparation of Regional Government Work Plans (RKPD), preparation of General Budget Policies (KUA) and Temporary Budget Ceiling Priority (PPAS), preparation of SKPD Work and Budget Plans (RKA-SKPD), preparation of Draft Regional APBD Regulations, and Evaluation of Draft Regional Regulations concerning APBD and APBD Determination. So that the budget system can be understood, can be traced and accounted for in order to report to higher and more authorized parties and can be disseminated to the public in order to create transparency and prosperity.