Eksplorasi Nilai-Nilai Marhaen dalam Penganggaran Daerah

Abstract

This study aims to explore the values of Marhaen in budgeting in local government. Marhaen values should be internalized because budgeting is full of capital values. Towards the welfare of the common people “the Marhaen " full consciousness and then budgeting character in the regional administration capitalism should be removed. Excavation other values through Marhaen values that Deity, Justice and Independence. This study uses epistemology Bewust internalization of budgeting in local government. While Bewust used as a methodology in each elements. Used to justify a social Bewust awareness understanding informants based on their experience. Democracy Bewust used for the values of the other resulting from the process of social Bewust. The results indicate that the purpose local area budgeting should be changed, not just as a spectator but making the community involved in the budgeting process.