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Analisis Proses Penyusunan Dan Penetapan Anggaran Pendapatan Dan Belanja Daerah Kabupaten Indragiri Hulu

APBD has a very important role for the running of the government, if it is too late in determining the APBD it will have a direct impact on the implementation of development in the region, then the APBD should be able to be determined and agreed jointly by the BUPATI and DPRD in a timely manner before December 31 of the previous fiscal year. But in reality many local governments always experience delays in the setting of APBD, one of which is Kab. Inhu who is late in setting the APBD for the 2018 fiscal year.
This study aims to describe the process of drafting the APBD in Kab.Inhu and analyzing the problems that make the Kab.Inhu late in determining the APBD. This study uses a qualitative case study method conducted in the local government of Indragiri Hulu Regency. The research was conducted by interviewing in depth with the informant, taking into account the level of involvement and knowledge in the APBD drafting process. Furthermore, the data from the interviews were analyzed using the Miles and Hubberman techniques.
The results of this study indicate that the stages and the process of preparing the APBD have been prepared in accordance with the applicable regulations, but there is a disobedience to the implementation. Where there has been a delay in the process of submitting the draft KUA-PPAS and RKA-OPD which were not immediately discussed. As for the causes of KUA-PPAS, RKA-OPD, submission of Ranperda, and the taking of joint agreement between DPRD and Regional Heads were not agreed upon due to conflicts of interest, lack of communication between the executive and legislative bodies, and the lack of strict sanctions.


Keywords : APBD, executive, legislative, delays in setting APBD

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 218 (0057)
10 07. 218 (0057)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 218 (0057)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Akuntansi.,
Deskripsi Fisik
xiii, 115 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 218 (0057)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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