Jurnal Riset Akuntansi Aksioma
Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019

Analisis Perilaku SKPD dan DPRD dalam Proses Penyusunan Penganggaran dengan Fenomenologi

Jumaidi, Lalu Takdir (Unknown)



Article Info

Publish Date
27 Jun 2019

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.

Copyrights © 2019






Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...