<> <http://www.w3.org/2000/01/rdf-schema#comment> "The repository administrator has not yet configured an RDF license."^^<http://www.w3.org/2001/XMLSchema#string> .
<> <http://xmlns.com/foaf/0.1/primaryTopic> <http://digilib.unila.ac.id/id/eprint/926> .
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<http://digilib.unila.ac.id/id/eprint/926> <http://purl.org/dc/terms/title> "IDENTIFIKASI FAKTOR-FAKTOR PENYEBAB TERJADINYA KETERLAMBATAN DALAM PENYUSUNAN APBD\r\n( Studi Kasus Kabupaten Pesawaran Tahun Anggaran 2012 )(IDENTIFICATION OF FACTORS CAUSE OF DELAYS IN REGIONAL BUDGET MAKING\r\n(Studies at Pesawaran Regency for Fiscal Year 2012))"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/926> <http://purl.org/ontology/bibo/abstract> "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.\r\nTujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor penyebab keterlambatan penyusunan dan/atau pengesahan Anggaran Pendapatan dan Belanja Daerah (APBD) di Kabupaten Pesawaran tahun anggatan 2012. Penelitian ini berupa penelitian deskriptif dengan metode kualitatif, yang memaparkan\r\nBangun Susilo\r\nproses penyusunan APBD di Kabupaten Pesawaran. Data dikumpulkan\r\nmenggunakan metode wawancara mendalam dan dokumentasi.\r\nHasil analisis menunjukkan bahwa penyusunan APBD Kabupaten Pesawaran\r\nTahun Anggaran 2012 mengalami keterlambatan karena pengesahannya baru\r\ndilaksanakan pada bulan Juni tahun anggaran yang berjalan. Dalam proses\r\npenyusunannya mengalami keterlambatan yang disebabkan oleh hubungan\r\nEksekutif dengan Legislatif yang bertanggung jawab dalam proses penyusunan\r\nAPBD Kabupaten Pesawaran Tahun Anggaran 2012 kurang harmonis\r\nmenyebabkan pembahasan APBD menjadi terhambat, sehingga penetapan yang\r\nsemestinya dilakukan 1 bulan sebelum tahun anggaran berjalan baru bisa\r\nditetapkan pada bulan juni 2012 atau bulan ke enam tahun anggaran berjalan..\r\nSelain faktor tersebut, terhambatnya proses penyusunan juga dipengaruhi oleh\r\nfaktor Komunikasi Politik, kepemimpinan Kepala Daerah, dan Political\r\nCorruption.\r\nKata Kunci: keuangan daerah, penyusunan APBD, Kabupaten Pesawaran. (Local budget is a document that describes the financial condition of the area that contains information about the income, 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.\r\nThe 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, which explained the budget process making in the Pesawaran Regency. Data were collected using in-depth interviews and documentation.\r\nBANGUN SUSILO\r\nThe analysis showed that the making of the local budgets for Fiscal Year 2012 Pesawaran experiencing delays, 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, that cause the discussion of local budgets to be inhibited, 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, delays in the making process is also influenced by Political Communication factor, Leadership of Head Regional , and Political Corruption.\r\nKeywords: local finance, local budgeting, Pesawaran Regency)"^^<http://www.w3.org/2001/XMLSchema#string> .
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