Journal of Islamic Accounting and Tax (JIATAX)
Vol 1 No 2 (2018): September 2018

Penganggaran Daerah: Dinamika Politik Menuju Konsensus

Muhammad Aufa (Unknown)



Article Info

Publish Date
02 Oct 2018

Abstract

This study aims to find out how the political process in preparing the budget carried out by local government institutions in reaching consensus. Budget politics is interpreted as an effort made by the actors (legislative and executive) to fight for the interests of the community. However, the implementation of budget discussions that produce budget legitimacy is still of a formal legal nature. The study was conducted using a critical paradigm approach with the analysis tool of Habermas the theory of communicative action. This theory emphasizes the realization of mutual communication over each other's consciousness without any pressure from any party. So that the communication model that is built is dialogic to achieve mutual understanding. To achieve effective communication, it must fulfill claims of validity consisting of comprehensibility, truth, sincerity, and rightness. Data collection techniques using the method of observation, in-depth interviews, and documentation. In the view of Habermas the theory of communicative action, the rationality that guides the actions of the actors is instrumental rationality and target (strategic) rationality. Weaknesses in the validity of honesty claims have implications for the quality of consensus that is not good so it does not show a budget based on communicative rationality

Copyrights © 2018






Journal Info

Abbrev

tiaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Islamic Accounting and Tax Journal (JIATAX) is a journal with peer-reviewed systems in the field of accounting and tax. This journal publishes research on Islamic accounting and taxation. JIATAX is open to all readers and academics who are looking for accounting research. JIATAX was published by the ...