Ensiklopedia Social Review
Vol 4, No 2 (2022): Volume 4 No 2 Juni 2022

TINJAUAN AKADEMIS TENTANG ANGGARAN PENDAPATAN DAN BELANJA DAERAH

Abdul Hijar Anwar (Sekolah Tinggi Ilmu Hukum)



Article Info

Publish Date
12 Jul 2022

Abstract

Receipts from all legitimate sources must be properly recorded by the officer. Included in receipts are all monetary benefits in the form of commissions, rebates, discounts and interest as a result of the sale and/or procurement of goods and/or services and from the storage and/or placement of regional money. This revenue must be recorded as regional income and budgeted in the APBD. APBD expenditures must be based on a decree of authorization by the authorized official. An ideal pattern of relationship between the legislature and the executive should be established in the sense that there is a balance between the two institutions. The more democratic the political system, the more balanced the relationship between the legislature and the executive will be. The Regional Government and DPRD, especially for DPRD members who are directly involved in the regional financial budgeting process, can provide education and training related to regional financial budgeting that can increase their competence and expertise and provide additional new knowledge so that the planning process to determining APBD can run optimally and produce APBD quality in accordance with the expectations, needs and aspirations of the community.

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Journal Info

Abbrev

sosial

Publisher

Subject

Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Menerbitkan artikel-artikel di bidang ilmu sosial yang diterbitkan 3 kali dalam setahun. Antara lain ilmu Sosial, Ilmu Politik, Ilmu Administrasi Negara, Hubungan Internasional. ilmu hukum, ilmu budaya, ilmu ekonomi, manajeman, akuntansi, sejarah, bahasa, kepustakaan, dan ilmu lainnya di bidang ilmu ...