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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Valid Jurnal Ilmiah International Journal of Economics Development Research (IJEDR) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Al-Mal:Jurnal Akuntansi dan Keuangan Islam East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Pepadu IIJSE Jurnal Riset Mahasiswa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Jumaidi, Lalu Takdir
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Journal : Jurnal Riset Akuntansi Aksioma

 1 
Analisis Perilaku SKPD dan DPRD dalam Proses Penyusunan Penganggaran dengan Fenomenologi Jumaidi, Lalu Takdir
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.68

Abstract

The purpose of this research is to understanding the behavior of SKPD (executive) and DPRD(legislative) members on arranging Mataram public sector budged. This research is use Discriptive cualitatif and reaserch approach is The phenomenology. Paradigm method of this research is interpretive. Based on the phenomenology analysis the writer found 3 basic underlying behaviours which are false participation, low social awareness, and budgeting not pro poor. Participation behavior, low social awareness and budgeting not pro poor, the result are opposite of local sensible value. This executive and legislative behavior arrange the unfair budget can be happened because accumulation of false participation, low social awareness, huge power to control the budgeting without being offset by the balance of the division of authority to the community to be able to guard the nets tight budget processes. This condition can be proved with budget product that shows not pro poor.
Co-Authors Al Isnaini, Muh. Faizul Anggara, Jaka Animah Animah Arbain, Lalu Syukroni Ariyanti, Meilisa Indah Biana Adha Inapty, Biana Adha Cahyani, Regita Fazriah, Khafilah Fikri, M. Ali Fiorentina, Lidya Meti Hadi, Yogi Firman Hardiansyah, Lalu Imam Hidayat, Irwan Hidayat, Lalu Muhammad Taufik Hidayati, Reza Amelia Iman Waskito Jalaludin Jalaludin Jalaludin, Jalaludin Kamilatuzzahirah, Siti Alifany Khotmi, Herawati L, Baiq Anggun Hilendri Lestari, Baiq Anggun Hilendri Liona Efrina S M. Firmansyah Maezura, Intan Mauliyah, Nur Ika Nabila, D. Tialurra Della Ningsih, Pipin Sulistia Nirmala, Yeni Nurfajrian Pusparini, Herlina Ramadhani, Dimas Ridian Hadad Abiwan Risviani, Eman Sandya, Sundus Suhaedi, Wirawan Suparlan . Wahidah, Alia Fitri