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JALAN BERLIKU MENUJU PENETAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TEPAT WAKTU (Study Proses Penyusunan dan Penetapan APBD Kabupaten Blitar) Department, administratio; Laksono, Fia
Administratio Vol 8 No 1 (2017): Administratio : Jurnal Ilmiah Administrasi Publik dan Pembangunan
Publisher : Jurusan Ilmu Administrasi Publik, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.846 KB)

Abstract

ABSTRACT. This paper examines managerial and political dimensions of local budgetpreparation and approval process. Data derived from observation, interviews anddocumentation. Results of the analysis showed that in the process of preparation andadoption of Blitar Regency’s Local Budget of Fiscal Year 2013-2015, the managerialdimension occurs in stages preparation and adoption RKPD, KUA PPAS preparation,preparation of the budget document and budget evaluation process, while the politicaldimension occurs in discussion phase and the memorandum of understanding KUA PPAS,discussion and approval of the budget and the budget determintaion. As a series of cyclesof preparation and approval of the budget process when a late stage would affect thewhole stage. Changes in regional governance law of Act 32 of 2004 into Act 23 of 2014which set of sanctions against the head region and Parliament when the budget late set apositive influence on the timeliness of APBD. In conclusion, the sanctions regents andDPRD positive effect on the timeliness of the determination of Blitar Regency’s LocalBudget of Fiscal Year 2015 differs with the approval of Blitar Regency’s Local Budget inthe previous year always late set. Keywords: APBD, budget preparation dan approval process, late budget, sanction,Kabupaten Blitar
Dimensi Manajerial dan Politik Proses Penyusunan dan Penetapan Anggaran Pendapatan dan Belanja Daerah (Studi Ketepatan Waktu Proses Penyusunan dan Penetapan Anggaran Pendapatan dan Belanja Daerah Kabupaten Blitar Tahun Anggaran 2013 -2015) Laksono, Fia
Jurnal Ilmiah Administrasi Publik Vol. 3 No. 1 (2017): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2017.003.01.4

Abstract

The process of preparation and approval of public sector budget is a process that is complicated because in addition to requiring managerial capabilities also political capacity, execute lobby, build coalitions, the expertise to negotiate and understanding of the principle of absolute public financial management is needed. Determination of the late budget will impede the process of public services, and loss of function of the budget as a local economic stimulus driver. Changes in regional governance law of Act 32 of 2004 into Act 23 of 2014 which set of sanctions against the head region and Parliament when the budget late set a positive influence on approval of APBD. Regents and DPRD sanctions to be a motivator area to set the budget on time is different from the determination of the previous year is often too late set.