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"Penelitian ini memiliki dua tujuan yaitu menganalisis peran politik dalam proses penyusunan anggaran pada saat tahapan evaluasi antara kepala daerah dengan DPRD serta memberikan rekomendasi proses penyusunan anggaran dengan mempertimbangkan peran politik supaya tidak disalahgunakan. Penelitian ini dilatarbelakangi adanya informasi yang mengungkapkan tentang penyalahgunaan peran politik dalam proses penyusunan anggaran (mafia anggaran). Penyusunan anggaran yang tidak benar justru menjadi peluang awal terjadinya korupsi. Penelitian memberikan saran dan rekomendasi tentang proses penyusunan anggaran dengan adanya keterlibatan peran politik. Objek penelitian ini adalah kabupaten DEF di Pulau Sumatera yang memiliki kasus korupsi berkaitan dengan anggaran sebagaimana informasi yang dipublikasikan oleh KPK pada tahun 2018. Penelitian ini menggunakan penelitian kualitatif dengan pendekatan studi kasus. Analisis dilakukan menggunakan metode konten dan tematik dengan kuesioner dan wawancara. Kuesioner dan wawancara didesain berdasarkan rumusan masalah dan disebarkan kepada pegawai yang melakukan proses penyusunan anggaran (bagian perencanaan SKPD). Hasil penelitian menunjukkan bahwa peran politik memberikan peran negatif dan positif. Peran politik tidak hanya memberikan dampak positif (berupa alat penyaluran aspirasi publik) tetapi juga terdapat risiko negatif yaitu konflik kepentingan yang disalahgunakan untuk hal tertentu. Peran politik lebih tidak bergantung pada peraturan, salah satunya politik dapat disalahgunakan untuk mengubah kegiatan atau program dalam anggaran dengan dasar kepentingan. Penelitian menemukan bahwa untuk mengakomodasi keterlibatan peran politik dalam proses penyusunan anggaran perlu adanya pengendalian dari Aparat Pengawasan Internal Pemerintah (APIP) dengan mempertimbangkan tujuan dan sasaran.

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This research has two main objectives, revealing the role of politic in budget process and giving recommendation on how budget process is able to accommodate them. This research is motivated by the information that politic is misused (budget mafia). Missaproriation of budgeting process whichs not following strategic policy is an initial of fraud. This study analyzes further about budget process with the involvement of politic. The object of this research is city of DEF one of the city in sumatera island where this region is having some cases of coruption related to budget published by KPK 2018.This research uses qualitative research and case studies which explains why and how the phenomena is occured. The analysis used content and thematic method by open questionnaires and interview. Questionnaries and interview are designed based on research question and distributed to employees who ever involved in budget process (planning division). The results shows that politic gives negative and positive role. Politic is not only give positive impact as public channel but also negative risk such as conflict of interest whereas politic is abused for certain interest. Politic is more independence than rule. The forms of politic is misused due the changes the budget activity or program. It is found that Aparat Pengawasan Internal Pemerintah (APIP) has important role to help the control by managing the budget change compare to goals and objectives."

"This research has two main objectives. The first objective is to identify the role of political power in the budgeting process, while the second is to propose a control mechanism to enable a budgeting process to accommodate political power in terms of accountability. Indonesia’s Corruption Eradication Commission reports on the misuse of political power to manipulate budgeting in an organized manner. Execution of the budgeting process that does not follow the prevailing strategic policy constitutes fraud. The functions of budgeting are allocation, distribution, and stabilization. This study analyzes budgeting that intertwines with the wielding of political power. The study employed qualitative research supplemented by a case study to explain why and how such phenomena are occurring. The analysis was conducted using the thematic method by way of open-ended questionnaires to explain the data and information that were accumulated concerning the topic at hand and their relevance. Results show that political power plays both negative and positive roles. The positive aspect of the exercise of political power is that it is used as a public channel between society and the government, while its negative impact is the various risks that it poses, such as political power being used to advance self-interests. Political power does not share the same degree of impartiality as statutory rules. The form of politics can alter a budgeting activity or program. The application of a certain budgeting system is proposed to reduce errors and record activity history. Concerning the evaluation of APBD by the DPRD, APIP must help enforce control by reviewing budget changes against the relevant goals and objectives."