?url_ver=Z39.88-2004&rft_id=1211021070&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PERILAKU+OPRTUNISTIK+PENYUSUN+ANGGARAN+JELANG+PEMILUKADA+PROVINSI+LAMPUNG+TAHUN+2015&rft.creator=KHOLIFA+RASTARY+%2C+1211021070&rft.subject=HD28+Management.+Industrial+Management&rft.subject=JS+Local+government+Municipal+government&rft.description=Penelitian+ini+memberikan+gambaran+tentang+perilaku+oportunistik+penyusun+anggaran+di+Provinsi+Lampung%2C+khususnya+menggambarkan+perilaku+oportunistik+jelang+pemilukada.+Perilaku+oportunistik+adalah+perilaku+penyusun+anggaran+yang+ingin+mengambil+keuntungan+dari+proses+penetapan+dan+pengalokasian+anggaran.+Anggaran+Pendapatan+dan+Belanja+Daerah+adalah+rencana+keuangan+pemerintah+daerah+dalam+periode+anggaran+dimulai+pada+1+Januari+hingga+31+Desember.++Perilaku+oportunistik+biasanya+menguat+jelang+pemilukada%2C+hal+ini+bisa+dibuktikan+dengan+pengalokasian+belanja+seperti+belanja+pendidikan%2C+kesehatan%2C+pelayanan+umum%2C+hibah+dan+bansos+mengalami+peningkatan+pengalokasian+yang+tinggi.+Pendapatan+Asli+Daerah+dan+SiLPA+sebagai+sumber+pendanaan+APBD+menjadi+peran+yang+sangat+penting+dalam+penganggaran%2C+dan+justru+dalam+pengalokasianya+bisa+menjadi+sektor+pendanaan+yang+dimanfaatkan+oleh+penyusun+anggaran+untuk+memperoleh+keuntungan.+Data+yang+digunakan+dalam+penelitian+ini+adalah+data+sekunder+dengan+periode+Tahun+2010-2015.+Hasil+penelitian+menunjukan+bahwa+PAD+dan+SiLPA+tidak+berpengaruh+terhadap+perilaku+oportunistik+di+Provinsi+Lampung+pada+Pemilukada.+Perilaku+oportunistik+pada+penelitian+ini+berbeda+ditiap-tiap+daerahnya.+Untuk+mengetahui+perbedaan+perilaku+oportunistik+ditiap-tiap+daerah%2C+penelitian+ini+menggunakan+data+panel+dengan+pendekatan+fixed+effect+model+dan+menampilkan+koefisien+intersep+masing-masing+kabupaten.+Berdasarkan+hasil+analisis+perilaku+oportunistik+tertinggi+terdapat+di+Kota+Bandar+Lampung%2C+Kabupaten+Lampung+Tengah+dan+Kabupaten+Lampung+Selatan.%0D%0A%0D%0AKata+kunci+%3A+Perilaku+oportunistik%2C+Alokasi+Anggaran%2C+Penetapan+Anggaran%2C+APBD%2C+Pemilukada%2C+Panel+Data.%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0AThis+study+provides+an+overview+of+opportunistic+behavior+of+budget+makers+in+Lampung+Province%2C+specifically+describing+opportunistic+behavior+ahead+of+post-conflict+local+election.+Opportunistic+behavior+is+the+behavior+of+budget+compilers+who+want+to+take+advantage+of+the+budgeting+and+allocation+process.+Regional+Revenue+and+Expenditure+Budget+is+a+regional+government+financial+plan+within+the+budget+period+starting+from+January+1+to+December+31.+Opportunistic+behavior+usually+strengthens+ahead+of+post-conflict+local+election%2C+this+can+be+proven+by+spending+allocations+such+as+education%2C+health%2C+public+services%2C+grants+and+social+expenditures+experiencing+a+high+allocation+of+allocations.+Regional+Original+Revenue+and+SiLPA+as+a+source+of+APBD+funding+become+a+very+important+role+in+budgeting%2C+and+precisely+in+alocation+can+be+a+funding+sector+that+is+used+by+budget+makers+to+obtain+profits.+The+data+used+in+this+study+is+secondary+data+with+the+period+2010-2015.+The+results+showed+that+PAD+and+SiLPA+had+no+effect+on+opportunistic+behavior+in+Lampung+Province+in+the+Pemilukada.+Opportunistic+behavior+in+this+study+is+different+in+each+region.+To+find+out+the+differences+in+opportunistic+behavior+in+each+region%2C+this+study+uses+panel+data+with+the+fixed+effect+model+approach+and+displays+the+intercept+coefficients+of+each+district.+Based+on+the+results+of+the+analysis+of+the+highest+opportunistic+behavior+found+in+Bandar+Lampung+City%2C+Central+Lampung+Regency+and+South+Lampung+Regency.%0D%0A%0D%0AKeywords+%3A+Opportunistic+behaviour%2C+Budgeting+Alocation%2C+Determining+Budgeting%2C+APBD%2C+General+Election%2C+Panel+Data.%0D%0A&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2018-07-30&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33063%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33063%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33063%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++KHOLIFA+RASTARY+%2C+1211021070++(2018)+PERILAKU+OPRTUNISTIK+PENYUSUN+ANGGARAN+JELANG+PEMILUKADA+PROVINSI+LAMPUNG+TAHUN+2015.++Fakultas+Ekonomi+dan+Bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F33063%2F