Analisis Perilaku SKPD dan DPRD dalam Proses Penyusunan Penganggaran dengan Fenomenologi
Abstract
The purpose of this research is to understanding the behavior of SKPD (executive) and DPRD(legislative) members on arranging Mataram public sector budged. This research is use Discriptive cualitatif and reaserch approach is The phenomenology. Paradigm method of this research is interpretive. Based on the phenomenology analysis the writer found 3 basic underlying behaviours which are false participation, low social awareness, and budgeting not pro poor. Participation behavior, low social awareness and budgeting not pro poor, the result are opposite of local sensible value. This executive and legislative behavior arrange the unfair budget can be happened because accumulation of false participation, low social awareness, huge power to control the budgeting without being offset by the balance of the division of authority to the community to be able to guard the nets tight budget processes. This condition can be proved with budget product that shows not pro poor.
References
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Siegel, Gary dan Helena Marconi. 1989. Behavioral Accounting. South Western CollegIwane Publising.
Arzaki, 2001. Nilai-nilai Agama dan Kearifan Lokal Suku Bangsa Sasak dalam Pluralisme Kehidupan Bermasyarakat.
Arzaki, 1999. Nilai-nilai dan Potensi Daerah dan Kearifan Tradisional dalam Format Pengembangan Sumber Daya Manusia di Nusa Tenggara Barat. Makalah Diskusi Panel tentang Kesiapan NTB Menyongsong Otonomi Daerah.
Bastian, Indra. 2006. Sistem Perencanaan dan Penganggaran Pemerintah Daerah di Indonesia. Penerbit Salemba Empat, Jakarta.
Becker, S.W ; and Green, (1962) Budgeting and Employee Behavior Jurnal of Business (oktober): pp, 392-402
Burrel, G. Dan G. Morgan. 1979. Sociological Paradigm and Organisational Analysis. Ashgate Publishing Company, USA.
Callahan, Kathe. 2002. The Utilization and The Efektifnes of Citizen Advisory Commitees in the budget Processs of local Goverments, Jurnal of Public Badgeting Accounting and Financial Management, Vol. 14, No.2: pp. 295-319
Covalesky, Mark. A, Mark W Dirsmit and Sajay Samuel. 1996. Manajerial Accounting Research. The Contributions of Organizational and Sosiological Theories. Journal of Managemen Accounting Research. Vol. 11(4). 78-89 Walsh E.
Creswell, John W. 1998. Qualitatif Inquiry and Research Design Choosing Among Five Approaches. Second Edition. United Tatae of America: Sage Publications, Inc.
Damyati, Moch. 2000. Penelitian Kualitatif: Paradigma Epistimologi, Pendekatan, Metode dan Terapan, Malang. Universitas Negeri Malang
Dayaksini, Tri dan Salis Yuniardi, 2004, Psikologi Lintas Budaya, Cetakan Kedua, UMM Press. Malang.
Dobell, Peter & Martin Ulrich, 2002. Parliament’s Performance in the Badget prosess: case study, Policy Matters 3(2): 1-24
Ferguson, Harvie. 2001. Fenomenologi and Sosial Theory, in Goerge Fitzier and Barry Smart, ed Handbook of Social Theory, London, California, Newdelhi: Sage Publication Ltd. Diadaptasi oleh Velasques G. Michael (2002)., Business Ethics Conceptual and Case. Fifth Edition. Prentice Hall.
Garamfalvi, L 1997. Coruption in The Public expenditures management process. Paper presented at 8 International Anti-Coruption Converence, Lima, Peru 7-11 September.
Groenewald, T. 2004. Aphenomenological Research Design Illustrated. International Journal Of Qualitative Methods, 3 (1)April.
Hyde Albert C & Jay M. Shafritz (Eds) 1978:324. Govermance Budgeting: Theory Process and politics, Oac Park Illinois: Moore Publishing Company Inc.
Jackson, Jackson, P.M. (1982) The Political Economy Bureaucracy, Oxford: Pihilip Allan.
Indriantoro, Nur. (2000), An Ampirical Study of locus of Controland Cultural Dimensions as Moderating Variables of the Effect of Participative Budgeting on job Performance and Job Satisfaction. Jurnal Ekonomi dan Bisnis Indonesia, Vol. 15, No. 1, Hal. 97 – 114
Indriantoro dan Supono, Bambang 1999. Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. BPFE. Yogjakarta.
Harun, Rochajat dan Sumarno 2006. Komunikasi politik. Sebagai suatu pengantar Penerbit CV. Mandar. Bandung
Kuswarno 2009, E (2009) Metodologi Pee=nelitian Komunikasi Fenomenologi Konsepsi, Pedoman dan Contoh Penelitiannya . Widya Padjadjaran.
Ludigdo 2005. Analisis Strukturasi atas Praktik Etika di Kantor Akuntan Publik. Disertasi. Fakultas Ekonomi Universitas Brawijaya Malang.
Mauro, Paulo 1998a, Corruption and The Compotition of govermant expenditure Journal of Public Economics 69: 263-279.
Mauro, Paulo, 1998b. Corrution Causes Conecuences and agenda for further research. Finance and Development . (March) 11-14
Muhajir, Neong. 2000. Metodologi Penelitian. Edisi Keempat. Penerbit Rake Sarasin, Yogyakarta.
Mustikawati, Reny. 1999. Pengaruh Locus of Control dan Budaya Paternalistik terhadap keefektifan Penganggaran Partisipatif dalam Peningkatan Kinerja Manajerial. Jurnal Bisnis dan Akuntansi, Vol. 1 No. 2, Agustus 1999, Hal. 96 – 119.
Mariana Dede dan Paskarina, Caroline, 2008. Demokrasi dan Politik Desentralisasi. Graha Ilmu, Edisi Pertama.
Rasyid, Eddy R. 2001, Saling Peran (interplay) antara Akuntansi dan Budaya Perusahan: Penelitian Empiris dengan Metode Interpretif Etnografi, jurnal Riset Akuntansi Indonesia. Volume 1. No. 1.
Safitri, Sawit, 2010. Euporia Pemberantasan Korupsi. Mati Satu Tumbuh Seribu. Fakultas Ilmu Politik FISIP Universitas Siliwangi Tasikmalaya. Yogyakarta. (http://www.Indonesia korupsi. com). Diakses 18 November 2009
Sudikin, Basrowi 2002 Metode penelitian Kualitatif. Perspektif Mikro. Penerbit Insan Cendekia. Surabaya.
Sukoharsono, Eko G. 2006. Alternatif Riset Kualitatif Sains Akuntasi Biografi, Phenomenologi, Grounded Theory, Ethnografi Kritis dan Study Kasus. Analisis Makro dan Mikro, BPFE Universitas Brawijaya Malang, 230-245.
Syafrudin dan Taifur, Werry Darta 2002. Peran DPRD Untuk Mencapai Tujuan Desentralisasi dan Perspectif Daerah Tentang Pelaksanaan Desentralisasi Fakulti of Economic Pusat Studi Kependudukan Universitas Andalas, Regional University Research, on Decentralization in Indonesia, Project 497-0357 / 204-000, ECG, USAID/ Indonesia. Center for Institutional Reform and the Informal Sector (IRIS) University of Maryland at college Park.
Siegel, Gary dan Helena Marconi. 1989. Behavioral Accounting. South Western CollegIwane Publising.
Published
2019-06-27
How to Cite
Jumaidi, L. T. (2019). Analisis Perilaku SKPD dan DPRD dalam Proses Penyusunan Penganggaran dengan Fenomenologi. Jurnal Riset Akuntansi Aksioma, 18(1), 278-311. https://doi.org/10.29303/aksioma.v18i1.68
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Articles
