JALAN BERLIKU MENUJU PENETAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TEPAT WAKTU (Study Proses Penyusunan dan Penetapan APBD Kabupaten Blitar)
Keywords:
budget preparation, approval process, late budget, sanction, Kabupaten Blitar, APBDAbstract
ABSTRACT. This paper examines managerial and political dimensions of local budget
preparation and approval process. Data derived from observation, interviews and
documentation. Results of the analysis showed that in the process of preparation and
adoption of Blitar Regency’s Local Budget of Fiscal Year 2013-2015, the managerial
dimension occurs in stages preparation and adoption RKPD, KUA PPAS preparation,
preparation of the budget document and budget evaluation process, while the political
dimension occurs in discussion phase and the memorandum of understanding KUA PPAS,
discussion and approval of the budget and the budget determintaion. As a series of cycles
of preparation and approval of the budget process when a late stage would affect the
whole stage. Changes in regional governance law of Act 32 of 2004 into Act 23 of 2014
which set of sanctions against the head region and Parliament when the budget late set a
positive influence on the timeliness of APBD. In conclusion, the sanctions regents and
DPRD positive effect on the timeliness of the determination of Blitar Regency’s Local
Budget of Fiscal Year 2015 differs with the approval of Blitar Regency’s Local Budget in
the previous year always late set.
Keywords: APBD, budget preparation dan approval process, late budget, sanction,
Kabupaten Blitar
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