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KEPERCAYAAN DAN IMPLEMENTASI PERATURAN PERUNDANG-UNDANGAN PENYUSUNAN DAN PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN BATANG

Haryani – Sekolah Tinggi Ilmu Ekonomi (STIE) Dharmaputera

Muchamad Syafruddin – Universitas Diponegoro

[Jurnal Akuntansi Sektor Publik – SNA 13]

ABSTRACT

This study examines empirically the impact of the antecendent factors on the use of regulation of the budget systems and managerial performance by local government. According to the work of motivational and expectations theory), theoretical framework is designed to enable an assessment of t the antecendent faktors on the use of regulation of the budget systems and managerial performance.

The study is based on data collected from managers and employees involved in establishing budget in each of subunit in local government, namely Batang. In apart of the results support the hypotheses and demonstrate the consequences of the antecendent factors power on use of regulation of the budget systems and managerial performance by local government.

Key Words: Managerial Performance, Use of Regulation of the budget systems, Ease of Use, Usefulness, Anxieties, and Attitude

The central issue in this study is what factors and how that affects the process of implementation (success) Preparation and Financial Management. Arguments that support the determination of the central issues is that the process be decentralized in the Development sentraliasi and Local Financial Management in Indonesia relies heavily on behavioral change of people involved in the process, especially those implementing the change paradigm Preparation and Financial Management. This paradigm shift requires a change in the way of thinking, belief and action regarding the implementation of legislation regarding the preparation and Financial Management, and related public service activities in general.

Research subjects to be investigated is the behavior of government officials who telibat directly in the implementation process and the preparation of Financial Management. In particular the aspects related to a cause (causality) the officer’s behavior. Aspects of the link between cause (causal) behavior include (a) the confidence level of local government to rule Preparation and Financial Management, (b) attitude (attitude), (c) the behavior / behavior (level of preparation and implementation of Financial Management) government officials.

Furthermore, the confidence level of local government to rule Preparation and Financial Management aspects of behavior seen from the following, (1) Preparation of the usefulness of rules and Local Financial Management, (2) the level of preparation and ease of use rules of Financial Management, (3) the level of use Formulation of rules and the Financial Management and (4) the level of confusion on the rules of local government officials and the preparation of Financial Management.

Moderate levels of implementation (behavior) forces during the process of preparation of Financial Management and viewed from the musty following behaviors: (1) the level of job satisfaction with the rules officials Preparation and Financial Management and (2) the performance level of local government officials work with the rules of preparation and Local Financial Management. Compilation Rules and Local Financial Management in this study focused on the rules concerning the Regional and Local Government Finance. As is known there are two basic rules concerning the Preparation and Financial Management, which is about the Local Government (Law no. 32 Th 2004) and the balance between the Central Government Finance and Local Government (Law No.33 Year 2004).

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