PENGADMINISTRASIAN KEUANGAN DAERAH DAN DASAR-DASAR HUKUMNYA
Abstract: Role of
Local Government Revenues
and Expenditure (APBD)
or the Public
Sector Budget become
increasingly significant. In its development, budget policy has become a
multi-function instrument that is used as a means to achieve regional
development goals. This is particularly evident from the composition and size
of the budget that directly reflects the direction and goals of service to the
community. Therefore, for budget function may be optimized, then the budget
system and records of its receipts and expenditures must be done carefully and
systematically.
As a system,
budget management area
has undergone many
developments. With the
release of three
packages of legislation in the
field of public finance, namely Law no. 17 of 2003 on State Finance, Law no. 1
/ 2004 on State Treasury, and Law. 15 of 2004 on the Audit of the Management
and Financial Responsibilities of the State, local budget management system in
Indonesia is constantly changing and developing in accordance with the dynamics
of public sector management. The Government has implemented a performance-based
budgeting approach, integrated budget and medium-term expenditure framework in
the fiscal year
2005 and 2006.
Apparently there are
still many obstacles
encountered, mainly due
to the unavailability of adequate
implementation of the regulations, so that multiple interpretations are still a
lot happening in the implementation in the field. In that period also has
issued various regulations, rules of finance ministers, director generals and
so forth regulations to cover these weaknesses.
Keywords: Budgets, Regional
Finance, Administration, Management
Penulis: Abdul Rahman
Kode Jurnal: jpadministrasinegaradd110033
