Hubungan Lembaga Eksekutif dan Legislatif Dalam Penyusunan Rancangan APBD di Kabupaten Bulukumba
DOI:
https://doi.org/10.31947/jgov.v19i1.52190Keywords:
Executive-Legislative Relations, Agency Theory, Regional Budget Draft (RAPBD), Transparency, Accountability, Bulukumba Regency.Abstract
The relationship between the executive and legislative institutions is a crucial factor in developing an effective, transparent, and accountable Regional Revenue and Expenditure Budget (APBD). In the practice of local governance, the budget formulation process often faces various institutional dynamics influenced by differences in interests, information asymmetry, and suboptimal oversight mechanisms. This study aims to analyze the institutional relationship between the executive and legislative branches in the formulation of the Regional Revenue and Expenditure Budget Draft (RAPBD) in Bulukumba Regency from the perspective of Agency Theory. This research employed a qualitative descriptive approach. Data were collected through observation, in-depth interviews, and documentation involving informants from the Bulukumba Regency Government and the Regional House of Representatives (DPRD). Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings reveal that the institutional relationship between the executive and legislative branches in the RAPBD formulation process is influenced by four main aspects: information asymmetry, supervision and control, transparency, and accountability. Information asymmetry remains evident due to the executive's dominance in accessing and controlling budget-related information. Supervision and control exercised by the DPRD play a significant role in maintaining institutional balance, although several challenges persist in their implementation. Transparency in the budgeting process has been carried out through budget deliberation mechanisms; however, greater public access to information is still required. Meanwhile, accountability serves as a fundamental instrument in ensuring that regional financial management complies with existing laws and regulations.
References
Asshiddiqie, J (2006). Pengantar Ilmu Hukum Tata Negara. Jakarta: Sekretariat Jenderal dan Kepaniteraan Mahkamah Konstitusi RI.
Amal, I., & Colin Mac Andrew. (2000). Hubungan Pusat–Daerah dalam Pembangunan. Rajawali Press.
Anggie Parawitha Lucca, (2022). pola hubungan eksekutif - legislatif dalam penyusunan anggaran pendapatan dan belanja daerah kabupaten mojokerto tahun 2020. Journal Publicuho. Universitas Pembangunan Nasional “Veteran” Jawa Timur. Vol 5 No.3.
Abdullah S dkk, Perilaku Opurtunistik Legislatif dalam Penganggaran Daeah: Bukti Empiris atas Aplikasi Agency Theory di Sektor Publik, Makalah dimuat dalam Jurnal Simposium Nasional Akuntansi,
Abdullah, S. dan Asmara, J.A. 2006. Perilaku Oportunistik Legislatif Dalam Penganggaran Daerah: Bukti Empiris atas Aplikasi Agency Theory di Sektor Publik. Makalah Simposium Nasional Akuntansi 9. Padang: 23-26 Agustus 2006.
Erliana Hasan, (2005) Komunikasi Pemerintahan. Jatinangor: Refika Aditama.
Hamid Attamimi S.A, Peranan Keputusan Presiders Republik Indonesia dalam Penyelenggaraan Pemerintahan Negara, Disertasi Program Pasca Sarjana Univ. Indonesia, Jakarta, 1990.
Halim, H. (2009). Cara Praktis Menyusun dan Merancang Peraturan Daerah, Jakarta: Kencana.
Halim, A. (2012). Pengelolaan Keuangan Daerah. UPP STIM YKPN.
Kusnu Goesniadhie. Harmonisasi dalam Persepektif Perundang-undangan (lex Spesialis Masalah). 2006. Surabaya. Hal 59
Mardiasmo. (2000). Manajemen Keuangan Daerah. Penerbit Andi.
Novianto M. Hantoro, Sinkronisasi dan Harmonisasi Pengaturan Mengenai Peraturan Daerah, Serta Uji Materi Peraturan Daerah Provinsi Bali Nomor 16 Tahun 2009 tentang Rencana Tata Ruang Wilayah Provinsi Bali Tahun 2009-2029, Jakarta: P3DI Setjen DPR Republik Indonesia dan Azza Grafika, 2012, hal. 9.
Pariury, Gabrielle Issabelle O., and Priyo Hari Adi. "Political Interest Legislatif Dalam Pengalokasian Anggaran Daerah Pada Sektor Pekerjaan Umum."
Rifky Setya Ramandha, hubungan kelembagaan antara eksekutif dan legislatif dalam proses penyusunan dan penetapan APBD kota semarang tahun 2016.
Rubin, I. S., The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing. Second edition, New Jersey: Chatham House Publishers, Inc, 1993.
Suhartono, Harmonisasi Peraturan Perundang-Undangan Dalam Pelaksanaan Anggaran Belanja Negara (Solusi Penyerapan Anggaran Belanja Negara Yang Efisien, Efektif Dan Akuntabel), Tesis, Jakarta: Universitas Indonesia, 2011, hal. 94
Subechan dkk, Analisis Faktor-faktor Penyebab Keterlambatan Penetapan APBD Kabupaten Kudus, Artikel dimuat dalam Jurnal Wacana Kinerja Vol. 17 No. 1,
Syukriy Abdullah & Abdul Halim. 2006. Hubungan dan Masalah Keagenan di Pemerintahan Daerah: Sebuah Peluang Anggaran dan Akuntansi. Jurnal Akuntansi Pemerintahan Volume 2, Nomor 1.
Undang-undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.
