DYSFUNCTIONAL INSTITUTIONS IN THE CASE OF LOCAL ELITE BEHAVIOUR IN DECISION-MAKING ABOUT LOCAL GOVERNMENT BUDGETS IN INDONESIA

https://doi.org/10.22146/jieb.6568

Wihana Kirana Jaya(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Membangun kelembagaan yang”terpercaya dan terprediksi “adalah langkah yang baik di dalam mendukung sebuah sistem otonomi daerah di Indonesia. Makalah ini mencoba melihat kondisi aturan main yang belum sempurna di dalam proses perencanaan dan implementasi Anggaran Pendapatan Belanja daerah (APBN) di tingkat Kabupaten. Bukti empiris menunjukan bahwa pendelegasian kewenangan dari pemerintah pusat ke pemerintah daerah kabupaten telah mendorong elit lokal untuk menyalahgunakan kekuasaan di dalam proses APBD. Hal ini terjadi karena proses pendelegasian kewenangan itu tidak juga disertai pendelegasian pengawasan, penegakan, akuntabilitas serta lemahnya kontrol masyarakat.

 


Keywords


Dysfunctional institutions, asymmetric information and lack of enforcement

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DOI: https://doi.org/10.22146/jieb.6568

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