IMPLEMENTASI PERATURAN MENTERI DALAM NEGERI NO. 38 TAHUN 2018 DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) TAHUN ANGGARAN 2019 (Studi Kasus di Badan Pendapatan, Pengelolaan Keuangan, dan Aset Daerah/BPPKAD Kabupaten Ponorogo Tahun 2020)

Abstract

Talking about regional financial management policies cannot be separated from
the policy of decentralization and regional autonomy, whereas in reality there are
still many problems found in the process of preparing the Regional Government
Budget in Ponorogo District each year.This research aims to describe and
analyze how the implementation of Minister of Home Affairs Regulation No. 38 of
2018 in the preparation of the Regional Budget of the 2019 Budget Year along
with what are the obstacles and supporters of its implementation. This type of
research in research uses qualitative research using theories from Mazmanian
and Sebastiar as a basis for thinking in reviewing policy implementation that is
influenced by 3 main variables namely the characteristics of the problem, the
characteristics of the policy and the characteristics outside the policy. The method
of data collection is done by observation, interviews, and documentation. The
results showed that in the implementation of the Minister of Home Affairs
Regulation No. 38 of 2018, it is known that the inhibiting factors are political
factors, factors of the central government, factors of limited funds / funding, as
well as Programmer