CD Skripsi
Pengaruh Kebijakan Rasionalisasi Anggaran Terhadap Pelaksanaan Apbd Pemerintah Daerah Provinsi Riau Tahun Anggaran 2018
APBD of Riau Province in 2018 have deficit. Then, Regional
Government of Riau Province doing to Budget Rationalization policy in the
Implementation of Local Government Budget. This study aims to determine
effect of the Budget Rationalization policy on the implementation of the
APBD, and knowing the factors causing the implementation of the Budget
Rationalization policy.
This research is a sociological legal research, because based on field
research using the interview method as primary data with literature study as
secondary data. This study uses qualitative data analysis and produces
descriptive data.
The result of his research, first, the Budget Rationalization Policy is
an effort to change the 2018 APBD as an effort of the Regional Government
in controlling regional cash. Second, this policy has an impact on the
postponement of programs and activities in the implementation of the
Regional Government of Riau Province in 2018. The factors causing the
implementation of the Budget Rationalization Policy are ineffective planning,
activities in 2017 that have not been completed so that they have not been
completed should be continued in the 2018 Fiscal Year and adding several
new activities, and Budget Shifts in the form of changes in Budget Allocation
due to Central Government policies. The author's suggestion, to the Regional
Government of Riau Province, it is better if in preparing the Budget to be
more careful in setting the Regional Revenue target. Because planning is the
key to success towards good financial local Governance.
Keywords: Rationalization - Implication - Local Government Budget
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