Faktor-Faktor yang Mempengaruhi Perubahan Anggaran pada Pemerintahan Daerah
Keywords:
Perubahan Anggaran, Pemerintah Daerah
Abstract
Dalam budgeting process, perubahan anggaran (rebudgeting) merupakan hal yang lazim terjadi dan merupakan faktor penting di pemerintahan daerah (Forrester & Mullins, 1992). Sebagai kelanjutan dari proses anggaran, rebudgeting harus menjadi sarana dimana pemerintah dapat memenuhi tujuan yang bervariasi dan bahkan bertentangan dengan penganggaran, termasuk kontinuitas dan kontrol, perubahan dan akuntabilitas, dan fleksibilitas serta prediktabilitas (Wildavsky, 1988). Rebudgeting merupakan komponen integral dari keseluruhan proses anggaran, yang diambil dari anggaran asli dengan tujuan untuk melakukan perbaikan untuk meningkatkan anggaran asli (Rubin, 1990). Penyesuaian APBD dengan perkembangan dan/atau perubahan keadaan, dibahas bersama antara DPRD dengan pemerintah daerah dalam rangka penyusunan prakiraan perubahan atas APBD tahun anggaran yang bersangkutan
References
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Public Administration Review, 72(6), pp. 875-884
Alt, James E. and Robert C. Lowry. 2000. A dynamic model of state budget outcomes under divided partisan government. The Journal of Politics 62(4): 1035-1069.
Anessi-Pessina, E. e Steccolini, I., 2007, “Effects of budgetary and accruals
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Cornia, Gary C., Ray D. Nelson & Andrea Wilko. 2004. Fiscal Planning, Budgeting, and Rebudgeting Using Revenue
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Dobell, Peter and Martin Ulrich. 2002. Parliament’s performance in the budget process: A case study. Policy Matters 3(2): 1-24. http://www.irpp.org.
Forrester, J.P. e Mullins, D.R., 1992, “Rebudgeting: The serial nature of
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Freeman, Robert J. and Craig D. Shoulders. 2003. Governmental and Nonprofit Accounting– Theory and Practice. Seventh edition. Upper Saddle River, NJ: Prentice Hall.
Hagen, Terje P. 1997. Agenda setting power and moral hazard in principal-agent relationship: Evidence from hospital budgeting in Norway. European Journal of Political Research 31: 287- 314.
Keefer, Philip and Stuti Khemani. 2003. The political economy of public expenditures. Background paper for WDR 2004: Making Service Work for Poor People. The World Bank.
_________, Rune J. Sorensen, and Oyvind Norly. 1996. Bargaining strength in budgetary process: The impact of institutional procedures. Journal of Theoretical Politics 8(1): 41-63.
Lee, Tanya M. & Elizabeth Plummer. 2007. Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures. Journal of Management Accounting Research 19: 137–167.
Lee, Robert D. Jr. and Ronald W. Johnson. 1998. Public Budgeting Systems. Sixth edition.Gaithersburg, Maryland: Aspen Publishers, Inc.
Mauro, Paolo. 1998. Corruption and the composition
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Mueller, Bernardo and Carlos Pereira. 2003. Democratic governance and budget allocation in Latin America: Electoral rules and legislative organization – Two complementary dimensions of the cost of governing. Universidade de Brasilia and University of Oxford, working paper.
Patashnik, Eric M. 1996. The contractual nature of budgeting: A transaction cost perspective on the design of budgeting institutions. Policy Sciences 29: 189-212.
Pitsvada, B.T., 1983, “Flexibility in federal budget execution”, Public Budgeting & Finance, 3(2), pp. 83-101.
Rubin, I.S., 1990, Budget theory and budget practice: How good the fit?, Chatham, NJ, Chatham House Publishers.
Samuels, David. 2000. Fiscal horizontal accountability? Toward theory of budgetary “checks and balances” in presidential systems. University of Minnesota, working paper presented at the Conference
on Horizontal
Accountability in New Democracies, University of Notre Dame, May.
Wildavsky, A., 1964, The politics of the budgetary process, Boston, MA, Little, Brown & Co.
2004. Perilaku
oportunistik legislatif
dalam
penganggaran daerah: Pendekatan principal-agent
theory. Makalah disajikan pada Seminar Antar bangsa di
Universitas Bengkulu, Bengkulu, 4-5 Oktober 2004.
_________ dan Abdul Halim. 2004. Pengaruh dana alokasi umum (DAU) dan pendapatan asli daerah (PAD) terhadap belanja pemerintah daerah: studi kasus kabupaten/kota di Jawa dan Bali. Jurnal Ekonomi 13 (2): 90- 109.
_________ dan ________. 2006. Studi atas belanja modal pada anggaran pemerintah
daerah dalam
hubungannya dengan belanja pemeliharaan
dan sumber
pendapatan.
Jurnal Akuntansi Pemerintah 2(2): 17-32.
Abdullah, Syukriy 2012a. Varian Anggaran Pendapatan dan Varian Belanja Daerah: Sebuah Pengantar. Laman sumber: http://syukriy.wordpress.com/2012/10/1 6/varian-anggaran-pendapatan- daerah/?relatedposts_exclude=2784. Oktober.
_______. 2012b. Hubungan Keagenan antara Kepala Daerah dan Kepala SKPD ~ Anggaran SKPD. Laman sumber: http://syukriy.wordpress.com/2012/11/2 6/hubungan-keagenan-antara-kepala- daerah-dan-kepala-skpd/. November.
_______. 2013a.Perubahan APBD. Laman sumber: http://syukriy.wordpress.com/2013/04/2 2/perubahanapbd/?relatedposts_exclude =2643. April.
_______. 2013b. Belanja Modal dan Perubahan APBD. Laman sumber: http://syukriy.wordpress.com/2013/11/0 1/belanja-modal-dan-perubahan-apbd/. November.
Abu Thua, A.M.B., 1979, Administrative discretion in budget execution: The case of Georgia, PhD dissertation, Georgia State University.
Anessi-Pessina, E., Sicilia, M. e Steccolini, I., 2012, “Budgeting and Rebudgenting in Local Governments: Siamese Twins?”,
Public Administration Review, 72(6), pp. 875-884
Alt, James E. and Robert C. Lowry. 2000. A dynamic model of state budget outcomes under divided partisan government. The Journal of Politics 62(4): 1035-1069.
Anessi-Pessina, E. e Steccolini, I., 2007, “Effects of budgetary and accruals
accounting coexistence: Evidence from Italian Local Governments”, Financial Accountability
and
Management, 23(2), pp. 113-131.
Cornia, Gary C., Ray D. Nelson & Andrea Wilko. 2004. Fiscal Planning, Budgeting, and Rebudgeting Using Revenue
Semaphores. Public Administration Review 64(2): 164-179
Dobell, Peter and Martin Ulrich. 2002. Parliament’s performance in the budget process: A case study. Policy Matters 3(2): 1-24. http://www.irpp.org.
Forrester, J.P. e Mullins, D.R., 1992, “Rebudgeting: The serial nature of
municipal budgetary processes”, Public Administration Review, 52(5), pp. 467-473.
Freeman, Robert J. and Craig D. Shoulders. 2003. Governmental and Nonprofit Accounting– Theory and Practice. Seventh edition. Upper Saddle River, NJ: Prentice Hall.
Hagen, Terje P. 1997. Agenda setting power and moral hazard in principal-agent relationship: Evidence from hospital budgeting in Norway. European Journal of Political Research 31: 287- 314.
Keefer, Philip and Stuti Khemani. 2003. The political economy of public expenditures. Background paper for WDR 2004: Making Service Work for Poor People. The World Bank.
_________, Rune J. Sorensen, and Oyvind Norly. 1996. Bargaining strength in budgetary process: The impact of institutional procedures. Journal of Theoretical Politics 8(1): 41-63.
Lee, Tanya M. & Elizabeth Plummer. 2007. Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures. Journal of Management Accounting Research 19: 137–167.
Lee, Robert D. Jr. and Ronald W. Johnson. 1998. Public Budgeting Systems. Sixth edition.Gaithersburg, Maryland: Aspen Publishers, Inc.
Mauro, Paolo. 1998. Corruption and the composition
of government
expenditure.
Journal of Public Economics 69: 263-279.
Mueller, Bernardo and Carlos Pereira. 2003. Democratic governance and budget allocation in Latin America: Electoral rules and legislative organization – Two complementary dimensions of the cost of governing. Universidade de Brasilia and University of Oxford, working paper.
Patashnik, Eric M. 1996. The contractual nature of budgeting: A transaction cost perspective on the design of budgeting institutions. Policy Sciences 29: 189-212.
Pitsvada, B.T., 1983, “Flexibility in federal budget execution”, Public Budgeting & Finance, 3(2), pp. 83-101.
Rubin, I.S., 1990, Budget theory and budget practice: How good the fit?, Chatham, NJ, Chatham House Publishers.
Samuels, David. 2000. Fiscal horizontal accountability? Toward theory of budgetary “checks and balances” in presidential systems. University of Minnesota, working paper presented at the Conference
on Horizontal
Accountability in New Democracies, University of Notre Dame, May.
Wildavsky, A., 1964, The politics of the budgetary process, Boston, MA, Little, Brown & Co.
How to Cite
Afrah Junita. (1). Faktor-Faktor yang Mempengaruhi Perubahan Anggaran pada Pemerintahan Daerah. Jurnal Manajemen Dan Keuangan, 4(2). Retrieved from https://ejurnalunsam.id/index.php/jmk/article/view/2369
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