IMPLICATION OF NEW LOCAL GOVERNMENT REGULATION ON BUDGETING (CASE STUDY AT MINES AND ENERGY DEPARTMENT IN WEST NUSA TENGGARA)

Abstract

This study aims to describe the budget planning process at Mines and Energy Department in West Nusa Tenggara, related to the enactment of new local governance policy. It was conducted in descriptive qualitative approach. The research's focus is the budget drafting process, 2017. The fiscal year of data used in this study include primary and secondary of data by gathering techniques such as observation, interview, documentation study and triangulation. The analysis of data used in this study is qualitative analisys models of Miles and Huberman. The validity of the Data was Obtained through credibility, transferability, dependability, and confirmability. The result of research Showed that the process of submission and authority instead of the functionality of personnel at Mines and Energy Department runs with Appropriate. However, not all the public's could be accomodated during the large number of local organizations device (OPD), budget constraints and the local government's priorities in the fiscal year concerned.