REGIONAL FINANCIAL MANAGEMENT BASED ON THE PARTICIPATORY BUDGETING PERSPECTIVE IN SUPPORTING THE BASIC SERVICES IN LOCAL GOVERNMENT

Abstract

Regional Financial Management Based on the perspective of Participatory Budgeting in supporting basic services of the regional government of Central Lombok Regency, West Nusa Tenggara Province. The research objectives are 1) To conduct analysis and describe the process of regional financial management based on the perspective of Participatory Budgeting; 2) To design a model of local financial management processes based on the perspective of Participatory Budgeting. The conclusions obtained from the discussion of research results are: 1) The process of regional financial management in 2018 related to planning and budgeting that took place at the Central Lombok District Government has not been running participatory; 2) regional financial management model design participatory budgeting perspective that has no model designed by researchers in the form of an oval circle that illustrates sustainability in the budgeting process so that it becomes a learning process for all parties involved continuously considering the budgeting process is also a routine process in governance, the model is equipped with prerequisites as an input process for participatory budgeting consisting of Knowledge, Public Trust and Access for interested parties. In addition, the model is also equipped with a driver dimension to maintain the consistency of the budgeting participation process consisting of NURSIAH indicators.