?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=IDENTIFIKASI+FAKTOR-FAKTOR+PENYEBAB+TERJADINYA+KETERLAMBATAN+DALAM+PENYUSUNAN+APBD%0D%0A(+Studi+Kasus+Kabupaten+Pesawaran+Tahun+Anggaran+2012+)(IDENTIFICATION+OF+FACTORS+CAUSE+OF+DELAYS+IN+REGIONAL+BUDGET+MAKING%0D%0A(Studies+at+Pesawaran+Regency+for+Fiscal+Year+2012))&rft.creator=Sumiran%2C+BANGUN+SUSILO&rft.subject=H+Social+Sciences+(General)&rft.subject=J+General+legislative+and+executive+papers&rft.subject=JC+Political+theory&rft.description=Anggaran+daerah+merupakan+suatu+dokumen+yang+menggambarkan+kondisi+keuangan+daerah+yang+berisikan+informasi+tentang+pendapatan+dan+belanja+serta+pembiayaan.+Pemerintah+daerah+tidak+akan+dapat+mengelola+keuangannya+secara+efektif+apabila+sistem+perencanaan+dan+penganggaran+yang+dimiliki+buruk.+Pada+pratiknya+di+lapangan+terkadang+penyusunan+Perda+APBD+tidak+sesuai+dengan+siklus+yang+telah+ditetapkan+dalam+peraturan+perundangan+yang+berlaku.+APBD+sebagai+alat+fiskal+utama+di+daerah+mempunyai+peran+yang+cukup+kuat+dalam+menunjang+pertumbuhan+ekonomi+di+daerah.%0D%0ATujuan+dari+penelitian+ini+adalah+untuk+mengidentifikasi+faktor-faktor+penyebab+keterlambatan+penyusunan+dan%2Fatau+pengesahan+Anggaran+Pendapatan+dan+Belanja+Daerah+(APBD)+di+Kabupaten+Pesawaran+tahun+anggatan+2012.+Penelitian+ini+berupa+penelitian+deskriptif+dengan+metode+kualitatif%2C+yang+memaparkan%0D%0ABangun+Susilo%0D%0Aproses+penyusunan+APBD+di+Kabupaten+Pesawaran.+Data+dikumpulkan%0D%0Amenggunakan+metode+wawancara+mendalam+dan+dokumentasi.%0D%0AHasil+analisis+menunjukkan+bahwa+penyusunan+APBD+Kabupaten+Pesawaran%0D%0ATahun+Anggaran+2012+mengalami+keterlambatan+karena+pengesahannya+baru%0D%0Adilaksanakan+pada+bulan+Juni+tahun+anggaran+yang+berjalan.+Dalam+proses%0D%0Apenyusunannya+mengalami+keterlambatan+yang+disebabkan+oleh+hubungan%0D%0AEksekutif+dengan+Legislatif+yang+bertanggung+jawab+dalam+proses+penyusunan%0D%0AAPBD+Kabupaten+Pesawaran+Tahun+Anggaran+2012+kurang+harmonis%0D%0Amenyebabkan+pembahasan+APBD+menjadi+terhambat%2C+sehingga+penetapan+yang%0D%0Asemestinya+dilakukan+1+bulan+sebelum+tahun+anggaran+berjalan+baru+bisa%0D%0Aditetapkan+pada+bulan+juni+2012+atau+bulan+ke+enam+tahun+anggaran+berjalan..%0D%0ASelain+faktor+tersebut%2C+terhambatnya+proses+penyusunan+juga+dipengaruhi+oleh%0D%0Afaktor+Komunikasi+Politik%2C+kepemimpinan+Kepala+Daerah%2C+dan+Political%0D%0ACorruption.%0D%0AKata+Kunci%3A+keuangan+daerah%2C+penyusunan+APBD%2C+Kabupaten+Pesawaran.+(Local+budget+is+a+document+that+describes+the+financial+condition+of+the+area+that+contains+information+about+the+income%2C+expenditure+and+financing.+Local+governments+will+not+be+able+to+manage+their+finances+effectively+if+planning+and+budgeting+system+owned+bad.+In+practice+sometimes+drafting+regulations+of+local+budgets+is+not+accordance+with+a+predetermined+cycle+in+the+applicable+regulations.+Local+budgets+as+the+main+fiscal+instruments+in+the+area+have+a+strong+role+in+supporting+economic+growth+in+the+region.%0D%0AThe+purpose+of+this+study+was+to+identify+the+factors+that+cause+delays+in+making+and+or+endorsement+of+Revenue+and+Local+Expenditure+(Budgets)+in+the+Pesawaran+Regency+for+Fiscal+Year+2012.+This+research+is+a+descriptive+study+with+qualitative+methods%2C+which+explained+the+budget+process+making+in+the+Pesawaran+Regency.+Data+were+collected+using+in-depth+interviews+and+documentation.%0D%0ABANGUN+SUSILO%0D%0AThe+analysis+showed+that+the+making+of+the+local+budgets+for+Fiscal+Year+2012+Pesawaran+experiencing+delays%2C+because+the+endorsement+held+in+June+fiscal+year+for+running.+In+the+drafting+process+has+been+delayed+because+the+relation+of+executive+with+legislative+which+charge+of+the+local+budgets+process+for+Fiscal+Year+2012+Pesawaran+Regency+is+less+harmonious%2C+that+cause+the+discussion+of+local+budgets+to+be+inhibited%2C+so+that+the+determination+should+be+done+one+month+before+the+new+fiscal+year+can+be+set+in+June+2012+or+six+months+into+the+fiscal+year.+Besides+of+that+factor%2C+delays+in+the+making+process+is+also+influenced+by+Political+Communication+factor%2C+Leadership+of+Head+Regional+%2C+and+Political+Corruption.%0D%0AKeywords%3A+local+finance%2C+local+budgeting%2C+Pesawaran+Regency)&rft.publisher=Fakultas+ISIP&rft.date=2013-09-23&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F926%2F1%2FCover%2520dalam.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F926%2F2%2FAbstract.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F926%2F3%2FAbstrak.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F926%2F4%2FHlm.%2520Pengesahan.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F926%2F5%2FHlm.%2520Persetujuan.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F926%2F6%2FPernyataan.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F926%2F7%2FDaftar%2520Isi.pdf&rft.format=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