The institutional logics of local government budget in Indonesia
This study asks how and why a local government settings budget.It aims to deliver an understanding on how a government entity perceives that budget is important element to manage public expenditures.It uses the S local government in Indonesia as a case study.This study applies Institutional Logics T...
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my.uum.repo.210412017-02-23T06:48:02Z http://repo.uum.edu.my/21041/ The institutional logics of local government budget in Indonesia Palupi, Ade Febiandra, Refinaldo HJ Public Finance This study asks how and why a local government settings budget.It aims to deliver an understanding on how a government entity perceives that budget is important element to manage public expenditures.It uses the S local government in Indonesia as a case study.This study applies Institutional Logics Theory as a theoretical framework in order to analyze data. Data is collected by interviewing seven key persons who directly involves in budgeting process.This research shows that the budgeting process includes determining the purposes of annual budget, setting up planned programs and actvities, determining the amount of revenue that will be collected, allocating resources to expenditures and setting up standar pricing.Some important points in the budgeting process are identified.Those are considering political aspect to determine local tax rate, focusing on competition with other local governments, fulfilling the political promise of local government leader to the constituents, involving community to determine planned program and activities, and allocating resources based on community basic needs.This study concludes that those points develop the institutional logics of politic and managerial in budget setting process. 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by http://repo.uum.edu.my/21041/1/shsconf_four2017%201%206nn.pdf Palupi, Ade and Febiandra, Refinaldo (2017) The institutional logics of local government budget in Indonesia. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173408002 doi:10.1051/shsconf/20173408002 |
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HJ Public Finance Palupi, Ade Febiandra, Refinaldo The institutional logics of local government budget in Indonesia |
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This study asks how and why a local government settings budget.It aims to deliver an understanding on how a government entity perceives that budget is important element to manage public expenditures.It uses the S local government in Indonesia as a case study.This study applies Institutional Logics Theory as a theoretical framework in order to analyze data. Data is
collected by interviewing seven key persons who directly involves in budgeting process.This research shows that the budgeting process includes
determining the purposes of annual budget, setting up planned programs and actvities, determining the amount of revenue that will be collected, allocating resources to expenditures and setting up standar pricing.Some important points in the budgeting process are identified.Those are considering political aspect to determine local tax rate, focusing on competition with other local
governments, fulfilling the political promise of local government leader to the constituents, involving community to determine planned program and activities, and allocating resources based on community basic needs.This study concludes that those points develop the institutional logics of politic and managerial in budget setting process. |
format |
Conference or Workshop Item |
author |
Palupi, Ade Febiandra, Refinaldo |
author_facet |
Palupi, Ade Febiandra, Refinaldo |
author_sort |
Palupi, Ade |
title |
The institutional logics of local government budget in Indonesia |
title_short |
The institutional logics of local government budget in Indonesia |
title_full |
The institutional logics of local government budget in Indonesia |
title_fullStr |
The institutional logics of local government budget in Indonesia |
title_full_unstemmed |
The institutional logics of local government budget in Indonesia |
title_sort |
institutional logics of local government budget in indonesia |
publishDate |
2017 |
url |
http://repo.uum.edu.my/21041/1/shsconf_four2017%201%206nn.pdf http://repo.uum.edu.my/21041/ http://doi.org/10.1051/shsconf/20173408002 |
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