Konfigurasi Politik Hukum antara Kepala Daerah dan DPRD dalam Fungsi Anggaran

Abstract

Fiscal decentralization is part of the legal politics in the field of state finances aimed at realizing the welfare of the people in the region. Therefore, local governments are given the right and authority to manage regional finances based on good governance and good financial governance. Based on the juridical foundation, the drafting of the Regional Regulation on Regional Budget (APBD), must be in accordance with the mechanism set in the legislation. If so, deviating from the mechanism set forth in the legislation, will have juridical consequences for the region. Although APBD is planned and measured in accordance with the direction of regional development policy, but if the APBD is delayed, it will cause harm to the region. As for the problem: First, how the formation of APBD is correct. Second, what is the legal configuration of local government and DPRD in determining local budget. Third, what are the consequences for the delay in determining the local budget The research method is done by normative law research method, and apply prescriptive, historical, non juridical, futuristic research. Sources of data are secondary data, consisting of primary, secondary, and tertiary legal materials. Data collection in this study by means of library research. Data analysis is done by qualitative analysis, data analysis process besides using legal data, it is also possible to use non-legal data The results of this study show the conclusion that: First, local government and parliament should really pay attention to the rules in the formation of the Regional Regulation of APBD and follow the stages that have been determined in the legislation of legislation. Second, the political configuration of the Government of Aceh and the DPRA in the determination of the APBA is not running democratically because it refuses to attract political interests in the discussion of APBA. The cause factors are the lack of supervision from the community, mutually dominating the budget for the political interests of each, and the impact of the weakness of local elections directly. Thirdly, the consequences for the delay in the enactment of Regional Regulation The regional budget contains juridical, economic, and other consequences. In addition, the juridical consequences set forth in Article 311 of Regional Government Law Number 23 Year 2014 still leaves the problem because the sanctions have not been regulated on regional heads and DPRD who are late in determining the Regional Regulation of Regional Budget (APBD) in succession The results of this study recommend the following: First, Should in budgeting Regional Head and DPRD pay attention to the financial management system of the region in accordance with legislation. Second, sanction local government officials who neglect community participation in APBD formation and must be strictly regulated with local regulations. The legislative members' recruitment rules should be reviewed so that everyone who becomes a legislative member must have adequate competence. Should member of budget agency of DPRD have special certification / skill in budget area, it must be regulated in the legislation as a to become member. Third, the Regional Government Law Number 23 of 2014 concerning sanctions against should be revised again in order to be sanctioned more firmly against local government officials who delay the determination of its APBD in a row.