Aspek Hukum dan Filosofi Penetapan APBD Menggunakan Instrumen Peraturan Bupati Di Pulau Morotai
Keywords:
APBD, Politik Anggaran, Otonomi daerah, aspek hukum
Abstract
Penelitian ini bertujuan untuk menganalisis relasi antara DPRD dan Bupati dalam penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD) di Pulau Morotai selama periode 2019-2022 dengan menggunakan instrumen hukum Peraturan Bupati. Metode penelitian ini melibatkan analisis kualitatif berdasarkan data primer dari wawancara dengan para pemangku kepentingan terkait, serta data sekunder dari dokumen-dokumen resmi terkait penetapan APBD. Temuan penelitian mengungkapkan bahwa terdapat konflik kepentingan yang signifikan antara DPRD dan Bupati, yang mempengaruhi proses penetapan APBD dan mengakibatkan penggunaan berlebihan atas Peraturan Bupati sebagai instrumen hukum. Rekomendasi penelitian mencakup perbaikan mekanisme komunikasi dan negosiasi antara kedua lembaga, penguatan peran DPRD dalam pengawasan kebijakan dan anggaran, serta peningkatan partisipasi masyarakat dalam proses perencanaan anggaran. Langkah-langkah ini diharapkan dapat memastikan transparansi, akuntabilitas, dan kesejahteraan masyarakat yang lebih baik dalam proses penetapan APBD di Pulau Morotai.
References
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Nainggolan, P., & Sinurat, A. (2021). The Influence of The Regional Revenue and Expenditure Budget (APBD) on
Poverty in Simalungun District. Jurnal Mantik, 5(36), 981–987. http://www.iocscience.org/ejournal/
index.php/mantik/article/download/1428/1016
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Chicago. Sociological Forum, 34(4), 861–882. https://doi.org/10.1111/socf.12550
Paputungan, A., Ilat, V., & Morasa, J. (2017). Analisis Proses Perencanaan dan Penganggaran APBD (Studi Kasus pada Pemerintah Kabupaten Bolaang Mongondow). Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(1), 247–256. https://doi.org/10.35800/jjs.v8i1.15428
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Rifaid, Rachman, M. T., Baharuddin, T., & Gohwong, S. (2023). Public Trust : Indonesian Policy in Developing a New
Capital City ( IKN ). Journal of Governance and Public Policy, 10(3), 263–273.https://doi.org/https://doi.org/10.18196/jgpp.v10i3.17681
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Institutions in North Maluku. Asia Pacific Journal of Management and Education, 3(3), 11–19.https://doi.org/10.32535/apjme.v3i3.962
Septalinda, F., Supratono, Supriyono, B., & Suryawati, D. (2023). Participatory Budgeting in Practice : A Case Study
of the Banyuwangi District Legislative. 1st Doctoral International Conference 2023, 376–392.https://doi.org/10.18502/kss.v8i17.14132
Sessu, A., & Imaduddin. (2022). Financial Ratio Analysis of Regional Revenue and Expenditure Budgets on Financial Performance in Regional Governments. Jurnal Economic Resource, 5(1), 134–142.https://doi.org/10.57178/jer.v5i1.280
Setiawan, M. I., Nasihien, R. D., & Masirin, M. I. M. (2021). Development Of Emobility Mobile App Based On
Geographic Information Systems: Integratiing Public Transportation, Regional Gdp, Regional Government
Budget Revenues And Expenditures (APBD) In Indonesia. International Journal of EBusiness and EGovernment
Studies, 13(1), 220–239. https://doi.org/10.34109/ijebeg.202113111
Shybalkina, I. (2022). Toward a positive theory of public participation in government: Variations in New York City’s
participatory budgeting. Public Administration, 100(4), 841–858. https://doi.org/10.1111/padm.12754
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and Policy Recommendations for Indonesia. Bicemba, 1(1), 1–6. https://digital-
science.pubmedia.id/index.php/Bicemba/article/view/18
Wance, M. (2019). Dinamika Perencanaan Anggaran Pada Anggaran Pendapatan Belanja Daerah (Apbd) Buru Selatan.
The Indonesian Journal of Public Administration (IJPA), 5(1), 1–17. https://doi.org/10.52447/ijpa.v5i1.1648
Wijayanto, H. (2015). Transparansi Anggaran Pendapatan dan Belanja Daerah (APBD) Melalui Penerapan E-Budgeting (dalam Perspektif Teori Good Governance). The Indonesian Journal of Public Administration (IJPA), 1(1), 72–88. https://doi.org/DOI: https://doi.org/10.52447/ijpa.v1i1.79
Tahun 2008-2012. Jurnal Profita: Kajian Ilmu Akuntansi, 4(5), 1–11.
Azizah, N. (2023). Political Conflict between Regional Women Leaders and Politicians of Parliamentary Parties in
Jember, Indonesia. Journal of Gender, Culture and Society, 3(1), 01–05. https://doi.org/10.32996/jgcs.2023.3.1.1
Bastida, F., & Benito, B. (2007). Central government budget practices and transparency: An international comparison. Public Administration, 85(3), 667–716. https://doi.org/10.1111/j.1467-9299.2007.00664.x
Calabrese, T., Williams, D., & Gupta, A. (2020). Does Participatory Budgeting Alter Public Spending? Evidence From New York City. Administration and Society, 52(9), 1382–1409. https://doi.org/10.1177/0095399720912548
Chodariyanti, L. (2016). Pengaruh Alokasi Anggaran Pendapatan Dan Belanja Daerah (Apbd) Terhadap Penyerapan Tenaga Kerja Di Kabupaten Jember. Jurnal Ekbis, 15(1), 12. https://doi.org/10.30736/ekbis.v15i1.16
Duadji, N. (2013). Partisipasi Publik dalam Pengambilan Keputusan Anggaran Pendapatan dan Belanja Daerah (APBD) Provinsi Lampung. Jurnal Bina Praja, 5(3), 197–204. https://doi.org/10.21787/jbp.05.2013.197-204
Goni, R., Rorong, A. J., & Tampi, G. B. (2015). Pengaruh Fungsi Pengawasan Dewan Perwakilan Rakyat Daerah
(DPRD) Terhadap Penggunaan Anggaran Pendapatan Dan Belanja Daerah (APBD) Di Kabupaten Minahasa
Selatan. Jurnal Administrasi Publik Unsrat, 3(31), 1–10.
Hadi, K. (2021). Satu Dasawarsa Relasi Politik Lokal Dan Nasional Dalam Konteks Otonomi Daerah. Politika, I(2),
86–86.
Haliim, W., & Dwiranda, I. F. (2019). Problematika Kebijakan Dana Hibah dan Bantuan Sosial Sumber APBD: Relasi
Korupsi Terhadap Kekuasaan, Kepemimpinan, dan Perilaku Elit. Inovasi, 17(1), 39–53.
Handayani, B. D. (2009). Pengaruh Reformasi Penyusunan Anggaran terhadap Kualitas APBD Kota Semarang. Jurnal Dinamika Akuntansi, 1(1), 31–40.
Holdo, M. (2020). Contestation in Participatory Budgeting: Spaces, Boundaries, and Agency. American Behavioral
Scientist, 64(9), 1348–1365. https://doi.org/10.1177/0002764220941226
Ibrahim, A. H. H., Baharuddin, T., & Wance, M. (2023). Developing a Forest City in a New Capital City: A Thematic
Analysis of the Indonesian Government’s Plans. Jurnal Bina Praja, 15(1), 1–13. https://doi.org/https://doi.org/
10.21787/jbp.15.2023.1-13
Jimenez, B. S. (2020). Municipal government form and budget outcomes: Political responsiveness, bureaucratic
insulation, and the budgetary solvency of cities. Journal of Public Administration Research and Theory, 30(1),
161–177. https://doi.org/10.1093/jopart/muz020
Jorge, S., Jesus, M. A. J. de, & Nogueira, S. P. (2019). The use of budgetary and financial information by politicians in parliament: a case study. Journal of Public Budgeting, Accounting and Financial Management, 31(4), 539–557.
https://doi.org/10.1108/JPBAFM-11-2018-0135
Kamaludin, K., Arman, A., & Dunggio, S. (2022). Analisis Sinergi Eksekutif Dan Legislatif Dalam Penyusunan Peraturan Daerah Tentang APBD Di Kabupaten Kolaka Utara. Hulondalo Jurnal Ilmu Pemerintahan Dan Ilmu
Komunikasi, 1(1), 01–17. https://doi.org/10.59713/jipik.v1i1.16
Karima, F., Saleh, C., & Sarwono, S. (2021). Planning and Budgeting Process of Regional Revenue and Expenditure
Budget: A Study on the Consistency of Pangkalpinang City Government’s Planning and Budgeting Process for
the 2018-2020 Fiscal Year. Society, 9(1), 205–227. https://doi.org/10.33019/society.v9i1.214
Lorsuwannarat, T. (2017). Public Participation in Budgeting: The New Path of Budget Reform in Thailand. International Journal of Public Administration, 40(5), 385–400. https://doi.org/10.1080/01900692.2015.1126730
Lule, A. (2019). Dinamika Interaksi Legislatif Dan Eksekutif Di Pulau Morotai (Mengurai Konfigurasi Politik dan
Penjelasan Alternatif). Jurnal Academia Praja, 2(2), 1–20. https://doi.org/10.36859/jap.v2i02.115
Mulyadi, M. S. (2016). Analisis Tingkat Kepatuhan Pemerintah Daerah Terhadap Pengaturan Batas Defisit APBD.
Kajian Ekonomi Dan Keuangan, 19(2), 122–138. https://doi.org/10.31685/kek.v19i2.138
Musliamin, M., Nawawi, D., Rakhmat, R., & Abdullah, M. T. (2020). The Performance of the Regional People’s
Representative Council in Implementing the Legislative and Budgeting Functions in Bone Regency. International
Journal of Multicultural and Multireligious Understanding, 7(9), 93. https://doi.org/10.18415/ijmmu.v7i9.1928
Nainggolan, P., & Sinurat, A. (2021). The Influence of The Regional Revenue and Expenditure Budget (APBD) on
Poverty in Simalungun District. Jurnal Mantik, 5(36), 981–987. http://www.iocscience.org/ejournal/
index.php/mantik/article/download/1428/1016
Pape, M., & Lim, C. (2019). Beyond the “Usual Suspects”? Reimagining Democracy With Participatory Budgeting in
Chicago. Sociological Forum, 34(4), 861–882. https://doi.org/10.1111/socf.12550
Paputungan, A., Ilat, V., & Morasa, J. (2017). Analisis Proses Perencanaan dan Penganggaran APBD (Studi Kasus pada Pemerintah Kabupaten Bolaang Mongondow). Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(1), 247–256. https://doi.org/10.35800/jjs.v8i1.15428
Perdana, T. A., Budiantoro, R. A., & Febrianur Ibnu Fitroh Sukono Putra. (2020). Mengukur Kinerja APBD Kota Surabaya Analisis Value For Money. Journal Inovasi, 16(2), 339–346.http://journal.feb.unmul.ac.id/index.php/INOVASI
Rifaid, Rachman, M. T., Baharuddin, T., & Gohwong, S. (2023). Public Trust : Indonesian Policy in Developing a New
Capital City ( IKN ). Journal of Governance and Public Policy, 10(3), 263–273.https://doi.org/https://doi.org/10.18196/jgpp.v10i3.17681
Runtunuwu, P. C. H., & Tussabaha, A. (2020). Performance of Legislative Budgeting Institutions on Government
Institutions in North Maluku. Asia Pacific Journal of Management and Education, 3(3), 11–19.https://doi.org/10.32535/apjme.v3i3.962
Septalinda, F., Supratono, Supriyono, B., & Suryawati, D. (2023). Participatory Budgeting in Practice : A Case Study
of the Banyuwangi District Legislative. 1st Doctoral International Conference 2023, 376–392.https://doi.org/10.18502/kss.v8i17.14132
Sessu, A., & Imaduddin. (2022). Financial Ratio Analysis of Regional Revenue and Expenditure Budgets on Financial Performance in Regional Governments. Jurnal Economic Resource, 5(1), 134–142.https://doi.org/10.57178/jer.v5i1.280
Setiawan, M. I., Nasihien, R. D., & Masirin, M. I. M. (2021). Development Of Emobility Mobile App Based On
Geographic Information Systems: Integratiing Public Transportation, Regional Gdp, Regional Government
Budget Revenues And Expenditures (APBD) In Indonesia. International Journal of EBusiness and EGovernment
Studies, 13(1), 220–239. https://doi.org/10.34109/ijebeg.202113111
Shybalkina, I. (2022). Toward a positive theory of public participation in government: Variations in New York City’s
participatory budgeting. Public Administration, 100(4), 841–858. https://doi.org/10.1111/padm.12754
Siregar, R. T., Sinaga, R. S., Nasution, I. R., Nasution, C., Panjaitan, F., & Modifa, I. (2020). Regional Development
Environment: Implementation, Realization & Contribution of Revenue in Pematangsiantar. IOP Conference
Series: Earth and Environmental Science, 469(1). https://doi.org/10.1088/1755-1315/469/1/012052
Syafitri, F., Parianom, R., & Baharuddin, T. (2023). Post Pandemic in Indonesia : Economic Development Challenges
and Policy Recommendations for Indonesia. Bicemba, 1(1), 1–6. https://digital-
science.pubmedia.id/index.php/Bicemba/article/view/18
Wance, M. (2019). Dinamika Perencanaan Anggaran Pada Anggaran Pendapatan Belanja Daerah (Apbd) Buru Selatan.
The Indonesian Journal of Public Administration (IJPA), 5(1), 1–17. https://doi.org/10.52447/ijpa.v5i1.1648
Wijayanto, H. (2015). Transparansi Anggaran Pendapatan dan Belanja Daerah (APBD) Melalui Penerapan E-Budgeting (dalam Perspektif Teori Good Governance). The Indonesian Journal of Public Administration (IJPA), 1(1), 72–88. https://doi.org/DOI: https://doi.org/10.52447/ijpa.v1i1.79
Published
2023-11-26
How to Cite
Lesang, I., & Lule, A. (2023). Aspek Hukum dan Filosofi Penetapan APBD Menggunakan Instrumen Peraturan Bupati Di Pulau Morotai. Musamus Journal of Public Administration, 6(2), 642 - 651. https://doi.org/10.35724/mjpa.v6i2.5628
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