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dc.contributor.authorBastian, Indra
dc.date.accessioned2012-04-18T05:01:33Z
dc.date.available2012-04-18T05:01:33Z
dc.date.issued2008-09
dc.identifier.citationPikiran Rakyat. 2008, 30 Desember. APBD Cimahi Tahun 2009 Terlambat Disahkan. www.pikiran-rakyat.com. Pos Kota. 2008. 29 Oktober. Rp4,4 Triliun untuk 22 Program Unggulan DKI. Suara Surabaya. 2009, 26 Januari. Pengesahan APBD Sumenep 2009 Dipastikan Molor. www.suarasurabaya.net. Bastian, Indra. 2006. Akuntansi Sektor Publik Suatu Pengantar. Jakarta: Penerbit Erlangga. Bastian, Indra. 2006. Sistem Perencanaan dan PePenganggaran Daerah di Indonesia. Jakarta: Penerbit Salemba Empat. Bastian, Indra. 2007. The Change of Local Financial Management Organization from an Administrative to an Entrepreneurship: a Case of Kepmendagri 29/2002, Jurnal Akuntansi dan Keuangan, volume 6, nomor 2, September 2007. Hasanuddin, Aco. 30 Agustus 2008. Depkeu Ancam Tahan DAU Daerah Bandel. kompas. com. www.kompas.com. Lampiran 2 SEB MPPN/Kepala Bappenas dan Mendagri tentang Petunjuk Teknis Penyelenggaraan Musrenbang Tahun 2006. Manungkalit, Parlyn, 31 Januari 2009. Pengesahan APBD Terlambat - Pemko Tanjung Pinang Terancam Tak Dapat DAU, www. sinarharapan.co.id. Peraturan Menteri Dalam Negeri No. 13 tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah. Rokhim, Rofikoh. 30 Januari 2007. Mengikis Ketergantungan Utang - Optimalisasi Dana Daerah, Bisnis Indonesia. www.unisosdem.org.en_US
dc.identifier.issn1411-6510
dc.identifier.urihttp://hdl.handle.net/11617/838
dc.description.abstractThis 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.en_US
dc.subjectketerlambatan APBDen_US
dc.subjectregulation analysisen_US
dc.subjectmusrenbangen_US
dc.subjectcycle analysisen_US
dc.titleKETERLAMBATAN APBD DALAM ANALISIS SIKLUSen_US
dc.typeArticleen_US


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