Reconstructing Local Representatives Budgeting Function: Development Planning and Budgeting in Decentralized Indonesia

Aminuddin Ilmar ,Achmad Ruslan ,Andi Pangerang Moenta

doi:10.7176/jlpg/98-27

Abstract

Several empirical studies reveal inconsistencies in planning and budgeting in many regions in Indonesia. Despite being the cause of inconsistencies, the budgetary authority of the local representative is unlikely to be abolished. It is reflected in the work of the local representatives in the area of budget allocation. The research is a normative legal research and supported by statutory and conceptual approaches; it is a reform-oriented research. The results show that the essence of the budget function of local representatives is supervision. Through this function, the local representatives supervise the determination of sources of regional revenue and expenditure in one year. It is carried out by discussing and approving or disapproving the draft proposed by the regional head. The local representative is still referred to as a controlling agency for regional budgeting and expenditure ( control of budget ). It is intended for the regional budget can truly be an instrument to realize community welfare through planning. Currently, the mechanism of budget discussion is long and complicated, making it difficult for local governments to maintain the consistency of plans in the budgeting process. The mechanism of discussion must be reconstructed in its concept as a way to maintain the consistency of budgeting decisions with planning. Keywords: Budgeting; Decentralization; Local Government; Local Representatives DOI: 10.7176/JLPG/98-27 Publication date: June 30th 2020

Highlights

Indonesia is a constitutional State.1 Law-based government will give the guarantee of people’s basic rights protection so that the interest sides for the government that exercising State power and peoples as subjects of the State’ proprietor can always be in accordance or in line. 2 the submission of the concept of the constitutional State as one of the legal foundations of governance plays a very important role as a corridor for government actions and serves as a basic reference and benchmark for evaluating governance
Strengthening Local Representatives Budgeting and Accountability in Local Government Function of budgeting in local government cannot be separated from the concept of decentralization which requires that the administration of government is not solely carried out by the central government, but by lower selfgoverning units
The local representatives supervise the determination of sources of regional revenue and expenditure in one year

Summary

Introduction

Indonesia is a constitutional State. Law-based government will give the guarantee of people’s basic rights protection so that the interest sides for the government that exercising State power and peoples as subjects of the State’ proprietor can always be in accordance or in line. 2 the submission of the concept of the constitutional State as one of the legal foundations of governance plays a very important role as a corridor for government actions and serves as a basic reference and benchmark for evaluating governance. 2 the submission of the concept of the constitutional State as one of the legal foundations of governance plays a very important role as a corridor for government actions and serves as a basic reference and benchmark for evaluating governance. In running these duties, the government is equipped with various authorities both attributive and delegative. The region exists as a public body (openbaar lichaam) and as a ruling organ (overheidsorganisatie) as a group of positions (ambtengroep) or referred to as local government.3 To realize these goals, adequate financial support is needed. The financial support in the form of a regional budget and set annually with regional regulations as a joint authority between the local representatives and the regional head

Methods

Conclusion