ANALISIS FAKTOR � FAKTOR PENYEBAB PEMERINTAH DAERAH MELAKUKAN DEFISIT PADA PENGANGGARAN DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN/KOTA DAERAH ISTEMEWA YOGYAKARTA)

• Main Authors: , Sri Delasmi Jayanti, , Prof. Dr. Slamet Sugiri, MBA
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/89995/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=52266
• Institution: Universitas Gadjah Mada

In area budgeting very often there are difference of between budget revenue with expenditure budget of resulted a surplus or deficit in the budget. Based on data from fiscal year 2010 budget law which was submitted to the Directorate General of Fiscal Balance indicates that from the 524 area, there are as many as 450 area or 86% have budgeted a deficit in its budget. so this study aimed to examine the factors that cause the local government decides on the budget deficit Revenue and Expenditure. This study is qualitative due to the research tries to discover what factors are causing local governments to decide on the deficit budgeting. The method of collecting data through interviews, documentation, and literature study. Interview method is implemented to explore what factors are causing local governments to decide deficit budgeting. Respondents are the Budget Team Panggar Local Government and Parliament. The method performed to obtain documentation supporting data related to the problem in this study. The study successfully demonstrated that there are three factors that led local governments to decide on the budget deficit in the region include: Local governments do deficits caused by Silpa on the previous year, so the local government budget deficits in the budget bold, There is an increasing expenditures at the time of elections will be the implementation area, and An increase in government spending resulting in a larger budget than the revenues received by local governments.