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Determinasi Hubungan Pengetahuan Dewan tentang Anggaran dengan Pengawasan Dewan pada Keuangan Daerah (APBD) (Studi Empiris pada DPRD Se-Karesidenan Kedu)

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Determinasi Hubungan Pengetahuan Dewan tentang Anggaran dengan Pengawasan Dewan pada Keuangan Daerah (APBD) (Studi Empiris pada DPRD Se-Karesidenan Kedu)

Yulinda Devi Pramita

Lilik Andriyani

Universitas Muhammadiyah Magelang

Abstract

This research examines the influence of organizational commitment, accountability, public participation and transparancy of public policy on the relationship between knowledge about the budget with the control board of the council on local finance (budget). The problem is whether the council in carrying out its oversight functions over the board due to the knowledge about the budget because council members are generally depart from the political (party) or more caused by other problems. Sample of research using purposive sampling that is a member of the board of the Commission for Economic, Financial and Legislative Budget Board of the City and County area as Kedu Residency. The number of respondents of this study were 99 copies or 67%.

The results prove the relationship between knowledge about the budget with the control board of the council on local finance are influenced by organizational commitment, accountability and public participation. While the transparency of public policy does not affect the relationship between knowledge about the budget with the control board of the council on local finance. Therefore this study sported anothetr studies before.

Keywords: Organizational Commitment, Accountability, Public Participation, Transparancy in Public Policy, Scientific Council on Budget and Financial Control Area (Budget)

Reform has brought changes to the system of political, social, community and economy, giving rise to the diverse demands of good governance. One of the reform agenda that is the existence of financial decentralization and regional autonomy. Law no. 32 and 33 in 2004 is a milestone in the early implementation of regional autonomy and the initial process of regional financial budgeting reforms in Indonesia. Law no. 33 of 2004 Article 1 paragraph (2) states that local government is the operation of government affairs by the regional government and parliament according to the principles of autonomy and the duty of assistance to the principle of autonomy within the system and the principle of Republic of Indonesia as defined in RI State Constitution in 1945. It is highly implications for the changes in the system of decision-making related to resource allocation in the budget of local governments such as budgets (Ritonga, 2009) and the legislative and executive relations in the region. Parliament is expected to be more active by the board of capturing the aspirations of developing in the community later adopted in various forms of public policy in the region jointly Regional Head (Regent or Mayor).

Autonomy, real, responsible for bringing changes in the pattern and system of supervision and inspection. Changes in the pattern of supervision related to the flexibility given to local governments to regulate and manage his own household, it would require the area of ??financial management that is able to control the financial policy of regional economic, efficient, effective, transparent and accountable. Government Regulation Number 58 Year 2005 regarding Regional Financial Management, section 132, declared Parliament to supervise the implementation of local regulations regarding the budget.

The legislative body has three general functions: (1) the legislative functions (functions make regulations), (2) budget function (function to compile the budget), and (3) oversight function (function to oversee the performance of the executive). This study will discuss the functions of supervisory boards in the budget starting from the preparation, implementation and evaluation of budget reporting to the executive branch do. The issue is whether the council in carrying out oversight functions on a regional finance (budget) due to the council about the budget given the knowledge of board members generally depart from the political (party) or more caused by another factor. In addition, whether organizational commitment, accountability, public participation, and transparency of public policy will affect the relationship of knowledge to the council about the budget oversight council on regional finance (budget).

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

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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. ..