Sujatmika, - (2019) Penganggaran Pemerintah Daerah Berdasarkan Pancasila. Doctor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk merumuskan prinsip-prinsip anggaran pada pemerintah daerah melalui perspektif Pancasila. Metodologi penelitian ini menggunakan paradigma interpretivis dengan pendekatan kualitatif. Objek penelitian di Pemerintah Daerah Kabupaten Bantul. Pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Informan dalam penelitian ini adalah akademisi, wakil bupati, mantan bupati, anggota Dewan Perwakilan Rakyat Republik Indonesia, anggota Dewan Perwakilan Rakyat Daerah, Organisasi Perangkat Daerah, Pemerintah Desa dan masyarakat. Alat analisis menggunakan Pancasila. Dari proses interpretasi dan refleksi penelitian ini, dihasilkan lima prinsip anggaran berdasarkan Pancasila di pemerintah Daerah Kabupaten Bantul, yaitu prinsip mentoleransi yang berisi cara saling menghargai dan menghormati, prinsip mengadilkan yang berisi keputusan dan tindakan yang didasarkan atas norma-norma yang objektif, prinsip melindungi berisi tentang mengutamakan kepentingan masyarakat umum daripada kepentingan individu, kelompok dan golongan, prinsip menyejahterakan berisi tentang tugas pemerintah untuk menyejahterakan masyarakat, dan prinsip mencerdaskan berisi tentang tugas pemerintah mencerdaskan anak bangsa. Oleh karena itu, prinsip penganggaran berdasar Pancasila adalah proses perencanaan dan evaluasi alokasi sumber daya Ilahi, ramah lingkungan yang dilakukan oleh pemerintah untuk menghargai kepentingan semua pihak secara adil dan fleksibel sebagai wujud rasa syukur kepada Tuhan Yang Maha Esa, melalui upaya melindungi kepentingan masyarakat luas dalam memprioritaskan program kerja untuk menyejahterakan dan mencerdaskan masyarakat luas dan universal. Penelitian ini dapat menambah khasanah ilmu akuntansi yang terkait penganggaran pemerintah daerah berdasar Pancasila, yang kemudian dapat diimplementasikan dan dikembangkan dalam penyusunan anggaran.
English Abstract
This research aims at formulating the budgeting principles of local government through the perspective of Pancasila. The methodology of the research employs interpretive paradigm using qualitative approach. The object of the research is located in Local Government in Bantul. The data were obtained by conducting interviews, observations, and documentations. The informants in this research include academicians, vice regent, former regent, members of The House of Representatives, members of The Regional House of Representatives, Local Government Organization, Village Government, and local communities. The analysis tool utilizes Pancasila. Based on the interpretation and reflection process, the research formulates five budgeting principles based on Pancasila in the Local Government in Bantul, namely tolerance principle conveying on how to appreciate and respect; justice principle conveying the decision and action taken based on objective norms; protection principle conveying on how to prioritize the public rather than the individuals, groups, or class; welfare principle conveying the government’s duty to prosper the society; and education principle conveying the government’s duty to educate the youth. Thus these Pancasila-based budgeting principles serve as the planning and evaluation processes for the allocation of the natural and environmentally friendly resources conducted by the government to appreciate the concern of all parties fairly and flexible as a way to be thankful to the Almighty God, through the effort in protecting the concern of the society in prioritizing the work program to prosper and educate the global and universal society. This research can improve the knowledge about accountancy related to local government budgeting based on Pancasila that can be implemented and developed in formulating the budgeting later on.
Other obstract
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| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DIS/352.48/SUJ/p/2019/062001913 |
| Uncontrolled Keywords: | BUDGETING |
| Subjects: | 300 Social sciences > 352 General considerations of public administration > 352.4 Financial administration and budgets > 352.48 Budgeting |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 16 Feb 2021 04:23 |
| Last Modified: | 16 Feb 2021 04:23 |
| URI: | http://repository.ub.ac.id/id/eprint/183275 |
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