Relasi DPRD dan Pemerintah Daerah dalam Kebijakan Anggaran di Kabupaten Luwu 2020

Abstract

This paper aims to show the dynamics of the interactions that occur between the executive and legislative institutions in the process of preparing the Regional Budget Draft (RAPBD) of Luwu Regency. The Regional Revenue and Expenditure Budget (APBD) is a document submitted by the executive agency in this case the regional head to the legislative body, namely the Luwu Regency Regional People's Representative Council (DPRD) for joint discussion. This study uses qualitative methods in the data collection process. The results of this study then show that although both the legislative and executive institutions have the same goal of creating the welfare of the people of Luwu Regency, the two institutions then have different tendencies in their efforts to improve the welfare of the community which then appears in the different views of the two institutions in the preparation of the APBD. Problems then surfaced when the DPRD rejected the loan plan proposed by the regional head in the RAPBD. This condition was then exacerbated by the less harmonious relationship between the regent and deputy regent and their respective interests. The dynamics that occur show that the process of preparing the APBD until it is agreed and ratified into a regional regulation is a long process and involves many interests from each of the actors involved in the process.