Anwar, Dina Suryawati, Hermanto Rohman, Honest D Mollasy, Agus Suharsono
Abstract: Regional financial management is a complex and multi-dimensional matter. Financial performance achieved by the regions is a reflection of the synergy of various dimensions and actors. Various problems, distortions and relations in the political and managerial dimensions in the management of regional finances are very important to be parsed scientifically. This research was conducted in Jember Regency by analyzing financial management for the 2017-2019 fiscal year. Instruments for analyzing patterns, relationship distortions in political and managerial dimensions refer to the McNabb analysis stage (McNabb, 2002). The data in this study were obtained from mass media and informants through focus group discussions. Political and managerial relations in the management of regional finances emerged especially when making memorandum of understanding in the budget discussion process. Distortion occurs when on the one hand the executive offers program plans, activities and budgets accompanied by the wishes and interests of the regional head while the legislative requirements with political and constituent interests. If we look at the pattern of discussion of budget plans, one side of the executive carries the mandate of the regional head while on the other hand the legislature does not have enough knowledge in the field of budgeting so that the process of sharing and training among actors runs tough. The power context is not only limited to normative political authority, but can be related to the competence and quality of its human resources. While on the other hand, managerial patterns and character and leadership of regional heads greatly affect the effectiveness of planning, implementation and accountability of local budgets.
Keywords: management, finance, planning, accountability, budget