Penetapan Anggaran Pendapatan dan Belanja Daerah(APBD):(Studi kasus pada Pemerintah Kabupaten Magelang)

Margono, Wahyudi Kumorotomo

2015 | Tesis | S2 Magister Administrasi Publik

ABSTRACT Local government budget is a regional government policy that is a form of local public finance management, drafted by the local government and approved by regional representative council (DPRD). One of the main indicators to measure the quality of local public finance management is the punctuality of local budget ratification. As a political product, the local budget reflects the political relations between actors that dealing with the allocation of resources. Thus, in every stage of the budget preparation, it is never separated from the context of political relations. This study analyzed the Ratification of Regional Revenue and Expenditure Budget (APBD) in Magelang Regency. The research applied the qualitative descriptive method. The primary data was taken from interview and secondary data from documents budgeting. The informants were chosen by using non-probability sampling technique of the executive and legislative actors. The focus of this research is a political process in the drafting the local budget of Magelang regency. The study reveals that Magelang regency tends to be monotonous in the formulating the programs and activities, yet RPJMD has not been fully applied as the basis of the preparation of programs and activities. Implementation of the budget ceiling has hindered initiatives and community participation in the development. The political dynamics led to the differences of opinion among members of the board, both on the priority issues that must be resolved as well as the aspirations of each constituency. The internal dynamics of the political parties arouse the disharmony between the Regent and the Chairman of the regional house of representative, the practice of the budget politization in the favor of the regent and regional representative council in the form of grants/ social aid, additional income for the government employees, local budget utilization for the benefit of the Regional Head Election and legislative elections leading to the tough discussions between the executive and legislative in the local budget discussion. Natural disasters of Mount Merapi eruption in 2010, the adjustment of the grant/ social aid, the regional head election in the year 2013, low fiscal capacity, budgeting inconsistencies, political of budgeting, the disharmony of the executive and legislative board, and the lack of commitment of executive and legislative are the factors inhibiting the ratification of the local budget in Magelang Regency. The regent and regional house of representative should improve the political communication and define the limits within which political forces may intervene against the bureaucracy and the point where the bureaucracy must be completely neutral and professional in the budgetting process without having to tightly separate the bureaucracy and politics. Keywords: Local public finance, The process of the local government budget ratification, Political of Budgeting and APBD ratification

Kata Kunci : Anggaran(APBD)