Public Budgeting in The Fiscal Decentralization Policy in Indonesia
AbstractPublic budgeting in the context of fiscal decentralization has many problems in Indonesia. The problems can be traced from its contributions to the development such as budget effectiveness, budget impact, budget efficiency, facing big corruption, and also on poverty reduction becomes a serious problem that must be resolved by the Government of Indonesia. In the area of implementation, public hope that the National and Local budget can improve the welfare of society as a whole. In terms of spending, national spending quality has declined. The budget itself absorbs big portions budget for the personnel expenditure, while capital expenditure is very much limited. Personnel expenditure, capital expenditure, and Social expenditure reflect the Government understanding of the needs of the public at large. From the perspective of budget policy, public expenditure in Indonesia has still weak in reflected the public needs. There are many interests to intervene budget process and configuration both politically and bureaucratically. The budget policy was not in line with democratic principles that public policy must be based on public consent. When it comes to public consent then should the public budget to accommodate the public interest-oriented public service for the welfare of the public.
FITRA: 124 Pemda Terancam Bangkrut, Source, Http://Www.Budgetinfo.Com/Index.Php?Option=Com_Content&View=Article&Id=497%3Afitra-124-Pemda-Terancam-Bangkrut&Catid=60%3AberitaAnggaran&Itemid=188&Lang=En
Kumorotomo, Wahyudi, 2010, Issues Of Local Government Expenditure After Fiscal Decentralization: Experience From Indonesia And South Korea
Budgeting In Indonesia, 2009, Blöndal, Jón., R., Ian Hawkesworth And Hyun-Deok Choi ISSN 1608-7143 OECD Journal On Budgeting Volume 2009/2
Alta Folscher , 2007, In Budgeting And Budgetary Institutions, Public Sector Governance And Accountability Series, Edited By Anwar Shah, The World Bank Washington, D.C.
The Indonesian Budget In Brief 2011, Ministry Of Finance.
Kumorotomo Wahyudi, 2009, Politics Of Local Budgeting: The Main Hurdle For Stimulus Efficacy, IRSA International Conference On Political Economics Of Regional Development, Bogor, 22-23 July, 2009.
National Revenue and Expenditure Budget (APBN) 2011
Schroeder , Larry, 2007, Forecasting Local Revenues And Expenditures In, Local Budgeting , Edited By Anwar Shah, The World Bank.
Collignon, Stefan, 2005, The Three Sources Of Legitimacy For European Fiscal Policy, Paper In Workshop Of Which Social And Tax Policy For Which European Union? Stockholm, 10-11 June, 2005 CIDEL-ARENA-SCORE.
Sato, Motohiro , 2007, Fiscal Decentralization In Asia: Revisited, , Hitotsubashi University, Japan.
Jonathan Rodden, Gunnar S. Eskeland, And Jennie Litvack, 2003, Fiscal Decentralization And The Challenge Of Hard Budget Constraints, Edited, The MIT Press Cambridge, Massachusetts London, England.
A.S. Nugrahanto and Muhyiddin, 2008, Fiscal Decentralization And Regional Inequality In Indonesia 2001 – 20041 , Journal Of Development Planning, Edition: 01/Tahun XIV, 2008.
Shah, Anwar, 2005, Public Expenditure Analysis, Edited, The World Bank.
Jones, C. O, 1984. An Introduction to the Study of Public Policy. Third Edition. Wadsworth, Inc. California.
Rubin, Irene, S. 2000. The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing. Chatham, NJ: Chatham House.
Sabatier, Paul A. (Ed.) 2007. Theories of the Policy Process (Second Edition). Westview Press.