PENGELOLAAN KEUANGAN NEGARA DALAM MEKANISME PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH
Abstract: Talking about the
management of state finances, can not be separated with an understanding of the
management of the State Budget (Budget) and Budget Revenue and Expenditure
(budget) that are often formulated as the work plan as outlined in financial
plan. In this case on the one hand contains policies and programs of government
work in the form of spending, while on the other hand contains a plan that is
expected to close acceptance of these expenses. The purpose of writing this
paper is to determine: 1) the mechanism of the preparation of Budget Revenue
and Expenditure (Budget) Tuban Fiscal Year 2006; 2) what obstacles are found in
the preparation of Budget Revenue and Expenditure (Budget) Tuban District
Fiscal Year 2006; and 3) To know the efforts made in overcoming the obstacles
that are found in the preparation of Budget Revenue and Expenditure (Budget)
Tuban Fiscal Year 2006. Guidelines for the budget process is currently used as
a benchmark is PP. 105 of 2000, No. Kepmendagri. 29 of 2002. But in practice it
is known that many units of work that does not have the ability Unit Budget
Plan (RASK) as appropriate. This is a fairly serious shortcomings when
connected to that unit of work / SKPD is a party directly involved in the
preparation of budget performance. While the schedule delays and stages with
the formulation of overlapping can be regarded as the dominance of regional
heads (executive) in the preparation of parliament that can not be offset and
not specifically the implementing regulations slow the process of budgetary
reform.
Keywords: Keuangan Negara,
Anggaran Penerimaan dan Belanja Daerah, Reformasi Anggaran
Penulis: Ipah Ema Jumiati
Kode Jurnal: jpadministrasinegaradd110064
