PENTINGNYA KEMAMPUAN APARAT PEMDA DALAM PENGANGGARAN BELANJA MODAL YANG BERHUBUNGAN DENGAN BELANJA PEMELIHARAAN

Abdullah, Abdullah (2014) PENTINGNYA KEMAMPUAN APARAT PEMDA DALAM PENGANGGARAN BELANJA MODAL YANG BERHUBUNGAN DENGAN BELANJA PEMELIHARAAN. In: Developing Regional Economy Through Networking Role of Small Medium Enterprises (SMEs), 27-28 Oktober 2008, Universitas Syiah Kuala, Darussalam Aceh, Indonesia.

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Abstract

This study analyzes the importance of local government staff’s capability in budgeting capital expenditure related with maintenance expenditure in Indonesia. Bland and Nunn (1992) states that capital expenditure decisions are made independent with maintenance expenditure’s one. Local planning should be suited with local needs, therefore it is important to have the local staffs (both executive and legislative) who possess high quality, strategic vision and able to think strategically, and also have a good morality, so they can manage the local development well (Mardiasmo, 2002a). The result of the study showed that capital expenditure was not correlated with maintance expenditure in budgetary year 2003 in Java island, but both had positive correlation in the area outside Java island. Capital expenditure year 2003 had positive correlation with maintenance expenditure of 2004 in and outside Java island, which means the local staff was able to predict the budget of maintenance expenditure for fixed asset obtained in the current year and before. But, for the budgetary year 2004, there was no correlation between capital expenditure and maintenance expenditure, which means, when local staff made the policy about the allocation of capital expenditure budgets, they did not follow it with the budget allocation for maintenance expenditure. The study showed that the policy made local staff in Java island was better than outside java island. This thing related much with human resource quality in determining the presentation of Income Budgets and Local Expenditure (APBD) which was transparent and accountability.

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