Abstrak

Baca Juga : REALISASI APBA TAHUN 2017 (STUDI KASUS TERHADAP KETERLAMBATAN PENGESAHAN APBA TAHUN 2017) (Aulia Syafahri S, 2019) ,

Baca Juga : POLITIK PENGELOLAAN KEUANGAN NEGARA (STUDI PENYEBAB KETERLAMBATAN PENGESAHAN APBA TAHUN 2016 ) (Zulfikar, 2018) ,

budaya dalam proses pengesahan anggaran pendapatan dan belanja aceh (apba), adapun faktor yang menjadi penyebab terjadinya keterlambatan pengesahan rancangan anggaran pendapatan dan belanja aceh (apba) yaitu, pertama, perencanan (waktu) yang digunakan semaksimal mungkin dalam rancangannya, kedua, perbedaan komitmen antara pemerintah daerah dan dewan perwakilan rakyat aceh (dpra), ketiga, komunikasi yang tidak harmonis yang menimbulkan kesalahpahaman, keempat, adanya peran partai politik yang mempengaruhi proses pembahssan anggaran pendapatan dan belanja aceh (apba). kata kunci: analisis, keterlambatan, anggaran pendapatan dan belanja aceh. ? abstract aceh's revenue and expenditure budget is the aceh government's financial plan approved by the aceh people's representative council as explained in article 20 of law number 17 of 2003 concerning state finance concerning the planning of aceh's revenue and expenditure budget, but in reality the revenue budget design and aceh's spending still often experiences delays in its approval process. the purpose of this study is to determine the factors that influence delays in the approval of the 2018 aceh revenue and expenditure budget (rapba). the main theory used in this study is the delay theory. the method used in this study uses a descriptive qualitative approach, the results of the study show that the delay in the ratification of the aceh revenue and expenditure budget (apba) has occurred since 2008, delays in the ratification of the aceh revenue and expenditure budget occur repeatedly and even become a culture in the approval process. aceh's revenue and expenditure budget (apba), as for the factors that cause delays in the approval of the draft aceh's revenue and expenditure budget (apba), namely, first, planning (time) that is used as much as possible in its design, second, differences in commitment between the local government and the council representatives of the people of aceh (dpra), third, unharmonious communication that has led to misunderstandings, fourth, the role of political parties that influence the process of discussing the aceh's revenue and expenditure budget (apba). keywords: analysis, delay, aceh revenue and expenditure

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