DINAMIKA PENYUSUNAN ANGGARAN DAERAH : KASUS PROSES PENETAPAN PROGRAM DAN ALOKASI ANGGARAN BELANJA DAERAH DI KABUPATEN SLEMAN

Abstract

The article is a study of the dynamics of local budget arrangement especially in the process ofprogram de
cision and local budget expenses allocation in Sleman region Other dynamics in this study is the establishment of
egosectoral of division ofplanning namely SKPD in Sleman region In this regards planning proposal arranged
by SKPD has not showedpriority scale but rather compilation ofproposal that are reservedfrom process ofplan
ning It can be said that the SKPD proposal is premature therefore SKPD attempts to reserve budget expenses
without considering budget limitation andprogram continuation in other SKPD The dynamics inpoliticalprocess is
legislative body in Sleman region that is oriented to constituent interests hence neglecting the benefit ofaprogram
and the value oftrickle down effect of a program On both levels there have been dynamics that show interaction
between actors by sharing and bargaining interests The implication ofthis dynamics is that budgetingpolicy can
not increase society welfare instantly and an effective and efficient budget is difficult to achieve