p-Index From 2021 - 2026
8.279
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Ilmiah pesona PAUD IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Agrifor : Jurnal Ilmu Pertanian dan Kehutanan Padjadjaran Journal of Dentistry Hasanuddin Economics and Business Review Journal of Economic, Bussines and Accounting (COSTING) Jurnal JUMPED (Jurnal Manajemen Pendidikan) SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI JURNAL MAHASISWA BK AN-NUR : BERBEDA, BERMAKNA, MULIA YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Al-Khwarizmi: Jurnal Pendidikan Matematika dan Ilmu Pengetahuan Alam Diklat Review : Jurnal manajemen pendidikan dan pelatihan Rawa Sains: Jurnal Sains STIPER Amuntai Jurnal Sosial Humaniora Sigli ZIRAA'AH MAJALAH ILMIAH PERTANIAN Masyarakat Berdaya dan Inovasi Jurnal Buana Akuntansi Tangible Journal Jurnal Ekuilnomi Jurnal Kesehatan Tambusai JP2D (Jurnal Penelitian Pendidikan Dasar) UNTAN Pendekatan Kebijakan Publik dalam Politik Pendidikan Islam Jurnal Teologi (JUTEOLOG) Al-Buhuts (e-journal) KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Mabahits Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Sharing: Journal Of Islamic Economics, Management And Business Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Mopolayio : Jurnal Pengabdian Ekonomi Neraca Manajemen, Akuntansi, dan Ekonomi Majapahit Journal of Islamic Finance dan Management JKEMS (Jurnal Kesehatan Masyarakat) Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Jurnal Teknologi dan Sains Modern Multidisciplinary Indonesian Center Journal Singkite Journal Journal of Contemporary Indonesian Islam (JCII)
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Hasanuddin Economics and Business Review

LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY MAHDALENA, MAHDALENA; ANDRY, ANDRY; HALIAH, HALIAH
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 1, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i1.3457

Abstract

This study aims to determine the orientation of the budget in the process of preparing and determining local government budgets. The research was conducted by the local government of Gorontalo City. Habermas’s communicative action theory approach as part of the critical approach was chosen as the method in this research to capture the reality of budget orientation in the preparation and determination of local government budgets. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The informants in this study were from BAPPEDA, members of BANGGAR, and several officials from offices related to regional finance as many as 10 people.This study finds that the act of compromise in the communication pattern of local government administration on budget policies is motivated by political interests. Budget policy decisions are dominated by the power possessed by actors to determine budget priorities. Communication practice is characterized by negotiation and compromise and ignores the value of honesty as a prerequisite for validity to fulfill comprehensive aspects of communication competence (truth, accuracy, honesty). Communication that is built only because of interest as the cause of communicative action is not effective. The results of the study show that the shackles of communication harmony are the basis for consideration for making policy changes by prioritizing rationality to gain legitimacy and trust from the public to government administrators.
LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY MAHDALENA, MAHDALENA; ANDRY, ANDRY; HALIAH, HALIAH
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 1, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i1.3457

Abstract

This study aims to determine the orientation of the budget in the process of preparing and determining local government budgets. The research was conducted by the local government of Gorontalo City. Habermas’s communicative action theory approach as part of the critical approach was chosen as the method in this research to capture the reality of budget orientation in the preparation and determination of local government budgets. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The informants in this study were from BAPPEDA, members of BANGGAR, and several officials from offices related to regional finance as many as 10 people.This study finds that the act of compromise in the communication pattern of local government administration on budget policies is motivated by political interests. Budget policy decisions are dominated by the power possessed by actors to determine budget priorities. Communication practice is characterized by negotiation and compromise and ignores the value of honesty as a prerequisite for validity to fulfill comprehensive aspects of communication competence (truth, accuracy, honesty). Communication that is built only because of interest as the cause of communicative action is not effective. The results of the study show that the shackles of communication harmony are the basis for consideration for making policy changes by prioritizing rationality to gain legitimacy and trust from the public to government administrators.
Co-Authors Abdul Rochman Agustia, Winda Al Husaini, M Daud Amelia, Kiki Rezeki Aminuyati Amir Lukum, Amir ANDRY, ANDRY Anwar, Bernito Muslim Arief Setiawan Arief Syarifuddin, Evi Arlianti, Nopa Arrosyid, Afif Asiahwati, Asiahwati Askana Fikriana Ayu Rakhma Wuryandini Bambang Genjik Sumartono Basri Aramico, Basri Buata, Dita Aulia Daulima, Andre Margo Dewi Susanti Dicky Perwira Ompusunggu Djafar, Mohamad Ilhan Durado, Dewinta Dwi Chandri Kurnia Putri Fauzan . Gaho, Kristof Darmawan Grahita Aditya Haliah, Haliah Hamidah . Hariyanto, Yudhi Harun Blongkod Hasana, Nur Azlia Heldawati Heldawati Ikhlas Ul Aqmal Iskandar Iskandar Iskawati, Iskawati Ismail, Susanty Judijanto, Loso Jumiati Kango, Mohamad Itya Karyono, Debi Lasido, Fahtur Rahman Lubis, Suhaimi Zefri Maisyaroh, Lia Marsadinda, Dini Matolodula, Febri Mentari Rizki Sawitri Pilomonu Mohammad Taufik Muliyani Mahmud Munandar, Anis Muner Daliman Muslem, Asnawi Muzdalifah Muzdalifah Naholo, Sahmin Nico, Leonardus Ningsih, Sri Rahayu Niswatin Norita Sari, Resti Novi Novi Nurnazli Nurnazli Oktavia, Sinta Paijo, Yogla Abigail Pakaya, Lukman Pautina, Awanda Rhodiya Poliyama, Tyas Aswadina Pomanto, Aprilia Radia, Siti Rahmawati Khoiriyah Ramadan, Sahrul Rawiah, Rawiah Rio Monoarfa Rizki Amalina Ronald S. Badu Rosmiati Rosmiati Rusdiana Rusdiana Sari, Resti Norita Siti Mutmainah Siti Pratiwi Husain Sri Wahyuni Sri Yanna Suma, Nursia Suryah, Suryah Suryani, I Luh Susanti, Ni Komang Ayu Lia Syahrizal Syahrizal Syaifuddin, Nur Afni Syamsuri Syamsuri Tahir, Rivaldi Teuku Zulkarnain Tosan, Mohammad Fadel Tri Handayani Amaliah Triana, Rini Tulie, Fatin Tri Juniarti Tutik Nugrahini Ucok, Ucok Ulviana, Ulviana Victorson Taruh Y. Sala, Selvin Zuhkrina , Yuli Zuhraini Zulkifli Bokiu