PENGARUH PENDEKATAN KINERJA DALAM PENYUSUNAN APBD DI KABUPATEN KARANGANYAR TAHUN 2003

SUNARNO, . (2004) PENGARUH PENDEKATAN KINERJA DALAM PENYUSUNAN APBD DI KABUPATEN KARANGANYAR TAHUN 2003. S2 thesis, UAJY.

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Abstract

According to article 8 PP Number 5 Year 2000, APBD is arranged based on performance approach. Special for DPRD's expenditure budget, it is also guided by PP Number 110 Year 2000. In the attachment VIII Kepmendagri Number 29 Year 2002, it is stated that performance approach means that any cost allocation must be binded with suggested service level. To asses local financial performance it is developed (a) expenditure analysis standard, (b) performance standard, and (c) cost standard. Whereas to arrange APBD with performance approach, it consist of two variables,i.e. : (a) budget arrangement for each regional organization, and (b) budget arrangement for APBD regional government by executive budget team. Because DPRD' budget is an element of AAPBD , terhadap arrangement of DPRD budget is also using performance approach. Although it is ruled rigidly, the fund, which is budgeted, is not accordance with the performance approach so it triggered controversial. Such a thing will create unrest in the society and in turn it is not support the conductive situation toward regional development. In accordance with the problem mentioned above, this research will examine the effect of performance approach on the APBD arrangement in Karanganyar region year 2003. The aims of this research are : 1. To describe the effect of performance approach in the arrangement of APDB of Karanganyar region year 2003, especially on DPRD's expenditure budget. 2. To evaluate the effect of performance approach in the arrangement of APBD of Karanganyar region year 2003, especially on DPRD's expenditure budget. The type of research in this thesis is normative and data are collected by literature study and observation. Then they are analysed by using qualitative analysis. Deductive reasoning is utilized in the mind process. The result shows that performance approach is not perfectly affect DPRD's expenditure budget of Karanganyar region year 2003. This is because, not only the expenditure budget is the indirect expenditure but also the legislation members are forget of their existence to represent people. The arrangement of expenditure budget ignores aspect of performance approach such as (a) budget supersede the rule, (b) double budget, and (c) the unbudgeted budget.

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