Dinamika Politik pada Penetapan Perubahan Anggaran Pendapatan dan Belanja Daerah (P-APBD) Kabupaten Samosir Tahun Anggaran 2022

Abstract

P-APBD is important for several reasons. Firstly, P-APBD allows for budget revisions in response to unexpected changes in the economic, social, political, or environmental landscape. Secondly, P-APBD supports the management of urgent needs, such as emergencies or natural disasters. Thirdly, P-APBD enables a review of previously scheduled programs and project priorities. Fourthly, P-APBD needs to be adjusted according to new policies from the central government that affect fund allocation. Additionally, P-APBD is involved in monitoring budget utilization and performance evaluation. The research method used in this study is qualitative descriptive research, utilizing data collection techniques such as interviews and observations. The Samosir Regency is planning to make changes to the Regional Revenue and Expenditure Budget (P-APBD) for the fiscal year 2022. This change is being implemented due to misallocated funds. However, during the process of determining the P-APBD for Samosir Regency, a phenomenon occurred where the APBD amendment was not implemented or ratified due to a lack of communication between the Samosir Regency Local Government as the executive branch and the Members of the Samosir Regency Regional People's Representative Council (DPRD) as the legislative branch. This was caused by the absence of one of the factions holding seats in the Samosir Regency DPRD during the plenary session. The faction in question is the Indonesian Democratic Party of Struggle (PDI-P), which consists of 8 members including the Chairman of the Samosir Regency DPRD, 1 member from the Golkar Party faction, and 1 member from the National Democratic Party faction. Their absence resulted in the plenary session not meeting the minimum quorum required by the Samosir Regency DPRD's regulations, which states that a minimum of 17 DPRD members must be present.