Regional Budget Approval Delay
- DOI
- 10.2991/978-2-38476-082-4_28How to use a DOI?
- Keywords
- Local Government Budget; Ratification; Late Budget; SLR
- Abstract
The ratification or the approval of the Regional Budget (APBD) always experiences delays in each fiscal year, both at the provincial, city, and district levels. Various studies have explored the causes of delays in determining the APBD using multiple variables. This article aims to provide a more comprehensive picture of the results of previous studies on these variables and categorize them into more general classification heads. The method used is a literature review by collecting relevant studies and supporting the topic carried out in this article. From the results of the literature review, it was found that the categories of variables used to examine the delay in determining APBD include (1) legislative and executive relations, (2) background of executive and legislative institutions, (3) performance of regional financial management, (4) legislation invitation, (5) commitment, (6) APBD cycle, (7) spending, (8) sanctions, (9) type of government and territory, (10) natural resources.
- Copyright
- © 2023 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Randy Febriatama PY - 2023 DA - 2023/07/26 TI - Regional Budget Approval Delay BT - Proceedings of the International Conference of Public Administration and Governance (ICOPAG 2022) PB - Atlantis Press SP - 303 EP - 312 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-38476-082-4_28 DO - 10.2991/978-2-38476-082-4_28 ID - Febriatama2023 ER -