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Apakah Incumbent Memanfaatkan Anggaran Pendapatan dan Belanja Daerah (APBD) Untuk Mencalonkan Kembali Dalam Pemilihan Umum Kepala Daerah (Pemilukada)

Irwan Taufiq Ritonga
Mansur Iskandar Alam
(Program Magister Akuntansi FEB-UGM)

[Jurnal Akuntansi Sektor Publik – SNA 13]

Abstract

The phenomenon of money politic activity needs greater attention, especially when the incumbent become the candidate during the regional election process. Being nominated as candidates in the regional election, those incumbents have a tendency to “politicize the budget” in the local government budget preparation. The incumbents have great opportunities to misuse several budget posts to support their personal needs. Grant and society support budgets become the mainly chosen strategies used by the incumbent candidates to win the elector’s hearts and gather their voices during the election periods.

This study is aimed at investigating (1) whether differences exist in allocating the grant and society support budgets within the incumbent local government budget before and during the process of regional election; (2) whether differences exist in allocating the grant and society support budgets during the regional election process between the incumbent and non-incumbent candidates. This study applied the purposive sampling method to analyze the regencies and cities practicing the regional election process involving the incumbent and non-incumbent candidates in Indonesia. The objects investigated are grant and society support budgets within the local government budget of 2009-2010 periods. The data were analyzed using statistical hypothesis paired sample t-test and independent sample t-test with a = 5%.

The results of the study are (1) allocation of grant expenditure budget in incumbent regions during the process of the regional election was higher than grant expenditrure budget allocation before the process of the regional election process. (2) allocation of society support expenditure budget in incumbent regions during the process of the regional election process was higher than the budget allocation before the process of the regional election process. (3) grant expenditure budget allocation period in incumbent regions during the process of the regional election process was higher than the budget allocation for the non-incumbent regions during the process of the regional election process. (4) society support expenpenditure budget allocation in incumbent regions during the process of the regional election process was higher than the budget allocation of the same regions before the process of the regional election process.

Keywords: Regional Election, Local Government Budget, Grant Expenditure Budget, Society Support Expenditure Budgets.

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From 2005 through 2008 have been implemented the Regional Head Election (Election) directly in the Province and 314 regencies / municipalities in Indonesia (The Indonesian Power for Konrad Adenauer Stiftung & Democrasy, 2009). Effectiveness and efficiency of election has never been seriously evaluated both the Central Government and the House of Representatives. Some have argued that direct elections in several regions in Indonesia provides a huge financial burden for the region.

The phenomenon of money politics in the election needs to be examined further. Allegations of potential irregularities Budget (budget) will increase when the head area that ended his tenure in the first period and then forward again as the incumbent candidate is at a crucial point, considering they have to compete again so as not to bounce off the reins of power. As the candidates head to the regional elections of regional heads (elections), the incumbent tends to do the “politicization of the budget”. As the incumbent regional head candidate must have a great chance in the advantage of spending items in budgets for kepentinganya. Grant Expenditures (BH) and Social Assistance Spending (BBS), is one spending item that can be used for prospective incumbent regional head for Citizens captivate voters for support.

The reason is pretty basic because Permendagri 59 years in 2007 as the revision Permendagri 13 in 2006, these two types of spending is part of the expenditure components of indirect (BTL) which is channeled through programs and activities, these expenditures are not binding and does not continuously, such as assistance to organizations / agencies / community groups and youth, assistance to community leaders / individuals, as well as political parties. Spending grants and social assistance spending in the budgets allocated are not based on performance measures and performance targets, then the determination of the amount / number of budgets and even tend to be “subjective”. That caused more due to the budget pengalokasianya discretionary power held by the regional head. ..

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