KETERLAMBATAN APBD DALAM ANALISIS SIKLUS
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This paper set out from the phenomenon that occurs in most local governments in Indonesia, namely the number of region experiencing delays in budget approvals, especially in the year 2009. In fact, the budget prepared and then submitted on time will make the budget disbursement is also timely, and directed the movements of the respective regional economies. This paper is made in a context of cycles of analysis-based regulation, which is a guideline in preparing the budget for all regions in Indonesia. From process analysis, it found a variety of critical point that gives rise to the solution proposed in this paper. In addition, the process has also produced a number of recommendations and strategies for the legislative, executive and the Ministry of Internal Affairs, in particular, will not be repeated delay budget.