Heru Fahlevi, Syukriy Abdullah, Dewi Rosa Indah, Afrah Junita, Rahmi Meutia
This study aimed to assess and evaluate the compliance and ability of Indonesian local governments to financial regulations related to minimum budget allocations and deficit restriction. This study employed a qualitative based research method and was undertaken in 8 local governments in Aceh province. The data was collected through questioners, interviews and focus group discussions (FGD) participated by local government budgeting teams and key officers in the education and health departments. The data was gathered from July to September 2017. The study found that the local governments have mostly fulfilled the minimum budget allocation and maximum deficits while preparing their budget, although this task is not easy. It is also found that the minimum budget allocation regulation has been used by other departments to intervene budgeting in local governments and thus, a continual and substantial fund allocation can be granted. © IAEME Publication
Economics and Business Faculty, Universitas Syiah Kuala, Banda Aceh, Indonesia; Economics Faculty, Universitas Samudra, Langsa, Indonesia
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