IDENTIFIKASI FAKTOR-FAKTOR PENYEBAB TERJADINYA KETERLAMBATAN· DALAM PENYUSUNAN APBD (Studi Kasus di kabupaten Sumenep Tahun Anggaran 2007-201O)

Sri , Trisnaningsih and Norsain, Norsain and fajar, saiful akbar (2011) IDENTIFIKASI FAKTOR-FAKTOR PENYEBAB TERJADINYA KETERLAMBATAN· DALAM PENYUSUNAN APBD (Studi Kasus di kabupaten Sumenep Tahun Anggaran 2007-201O). IDENTIFIKASI FAKTOR-FAKTOR PENYEBAB TERJADINYA KETERLAMBATAN· DALAM PENYUSUNAN APBD (Studi Kasus di kabupaten Sumenep Tahun Anggaran 2007-201O), V. i-133. ISSN 978-602-9188-38-7

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    Abstract

    Lateness of Jl.PBD preparation becomes a pmmomeruJJ1 in local gO\-'ermr.ent budgeting in ]''Uionesia. The phenorr,enon is experienced b}' many weal governments in Ir'.aonesia. Schedul::! o..l~1PBD preparation Wl7tch is slated by reg-J.lctioJlS has not been applied yet by iocal governments. This phenomenon leads to retardation in regional economic groy~th_ Based on the fact. it is r£ed to solve this Drablem. The .first stet; is to identifv' factors Ga'~sing !at~ness of APED preparation'. Jr.e yurpose of this' research is -;0 ident~t.; jactois causing the phenuii'£iiOii b.:v using Local Government of l?.ejaiig Lebong as a sample. Process to ident~fY these focfors is Exploratory Factor Analysis (EFA). lhe result of this research showed that there are jive foctors causing lateness of APBD preparation. TJ-.ose foctors are (1) understanding of laws and regulations JactoT? (2) peifoiiTtar,Ce indicator factor, (3) exec-utive and legislative relations}iip factOT, and (4) commitment factOi. Ke.. : ,;words: Lateness ofA PBD preparation, factor ana~vsis, understanding of laws and regulations: lJe;jor;nance relationship, and commitment_

    Item Type: Article
    Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting
    Divisions: Faculty of Economics > Accounting
    Depositing User: Fitri Yulianto
    Date Deposited: 24 Apr 2014 15:17
    Last Modified: 02 May 2014 14:56
    URI: http://eprints.upnjatim.ac.id/id/eprint/5687

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