PENGANGGARAN KEUANGAN DAERAH DI KABUPATEN BANJARNEGARA PROVINSI JAWA TENGAH (Studi Anggaran Daerah yang Berpihak Kepada Masyarakat Miskin)
Regional Autonomy allows every head of region to determine the course of policy to improve community welfare, in this context the community welfare refers to reducing poor community therefore development program should prioritize poverty alleviation program. In budgeting context, planned and applied...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/100292/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56894 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | Regional Autonomy allows every head of region to determine the course of
policy to improve community welfare, in this context the community welfare refers to
reducing poor community therefore development program should prioritize poverty
alleviation program. In budgeting context, planned and applied budget should
accommodate pro poor principles.
In line with budget increase in Banjarnegara District, however number of poor
community in the district is not declining but increasing. This indicates that there is a
problem particularly with the budget policy as main resource in planning and
execution of development programs.
This thesis aims to review regional budget which is pro poor in Banjarnegara
District. Its analytical focus is on budget planning and implementation. Budget
planning is based on review on budget planning documents. The purpose of this
review is to understand inter documents consistency then determines the beneficiaries
based on clear and measured indicators. Analysis on budget implementation is based
on budget realization document, the purpose of this is to review realization report from
the government compared to existing condition and fact. This research is a descriptive
research but using qualitative approach.
Analysis on budget implementation shows that budget realization is yet to
support poverty reduction as regional revenue sources contradictory mostly come from
poor community and as there is imbalance between regional revenues and
expenditures. However, local government realizes these problems as they consistently
seeks out for evaluation and improvement. In contrast, budget planning analysis shows
consistency in budget planning documents.
Findings in this research suggest more government commitment on budget
especially on poverty alleviation programs through budget planning and
implementation, starting with concern on regional revenues, costing and expenditures |
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