PENGELOLAAN KEUANGAN NEGARA DALAM MEKANISME PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH
Main Author: | Jumiati, Ipah Ema; Email : emma_top31@yahoo.co.id Program Studi Ilmu Administrasi Negara Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sultan Ageng Tirtayasa Jl. Raya Jakarta KM 4 Serang |
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Format: | Article application/pdf eJournal |
Bahasa: | ind |
Terbitan: |
JAP
, 2011
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Online Access: |
http://ejurnal.fisip-untirta.ac.id/index.php/JAP/article/view/69 |
Daftar Isi:
- Abstract : Talking about the management of state finances, can not be separated with an understanding of the management of the State Budget (Budget) and Budget Revenue and Expenditure (budget) that are often formulated as the work plan as outlined in financial plan. In this case on the one hand contains policies and programs of government work in the form of spending, while on the other hand contains a plan that is expected to close acceptance of these expenses. The purpose of writing this paper is to determine: 1) the mechanism of the preparation of Budget Revenue and Expenditure (Budget) Tuban Fiscal Year 2006; 2) what obstacles are found in the preparation of Budget Revenue and Expenditure (Budget) Tuban District Fiscal Year 2006; and 3) To know the efforts made in overcoming the obstacles that are found in the preparation of Budget Revenue and Expenditure (Budget) Tuban Fiscal Year 2006. Guidelines for the budget process is currently used as a benchmark is PP. 105 of 2000, No. Kepmendagri. 29 of 2002. But in practice it is known that many units of work that does not have the ability Unit Budget Plan (RASK) as appropriate. This is a fairly serious shortcomings when connected to that unit of work / SKPD is a party directly involved in the preparation of budget performance. While the schedule delays and stages with the formulation of overlapping can be regarded as the dominance of regional heads (executive) in the preparation of parliament that can not be offset and not specifically the implementing regulations slow the process of budgetary reform. Keywords : Keuangan Negara, Anggaran Penerimaan dan Belanja Daerah, Reformasi Anggaran