Based
on the provisions of Article 312 paragraph (1) of Law Number 23 of 2014
concerning Regional
Government,
regional heads and DPRD must jointly approve the draft Regional Regulation on
the Regional Budget no later than 1 (one) month before the start of the fiscal
year each year. However, in 2020, DPRK Pidie was late in determining the Pidie
APBK for Fiscal Year 2021, which was set on January 28, 2021, which was
supposed to be set no later than November 30, 2020, thus impacting the late
implementation of the Pidie Regency Government program which in general was
sourced from APBK. This study aims to find out and analyze the factors that
cause the implementation of the budgeting function has not materialized in
accordance with the concept of regional autonomy in DPRK Pidie, and to find out
and analyze the causes of DPRK Pidie's legislative function which cannot
determine the APBK Draft on time. The research method used in this study is
juridical-empirical research. The approach used is; A qualitative research
approach by exploring facts in depth based on the scientific characteristics of
individuals or groups to understand and uncover something behind the phenomenon
by collecting the main research data through interviews and direct observation.
Primary data is data obtained from interviews with respondents and informants.
Secondary data is data in the form of primary legal material and secondary legal
material. The results showed that in the preparation, discussion and
determination of APBK, DPRK Pidie had done so in accordance with the applicable
flows and mechanisms based on the provisions of laws and regulations. So far,
the ratification and determination of the Pidie Regency Qanun regarding the
Pidie APBK has often been late from the schedule set in the laws and
regulations, the delay factor is generally caused by the disharmonious
relationship between the Pidie Regent and his apparatus and the Pidie DPRK. It
is recommended to the Pidie Regency Government to establish good and harmonious
communication and relations with the Pidie DPRK, so that the process of
determining the direction of policy and development in Pidie Regency can be
completed in a timely manner, especially related to the determination of the
Pidie Regency Qanun Design on Pidie APBK. It is recommended to DPRK Pidie to
optimize its role in supervising the preparation and determination of APBK
Pidie as a form of the implementation of the budgeting function in the context
of good governance within the framework of regional autonomy, so that the
implementation of budgeting runs on time.
