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Original Research

LOCAL FINANCIAL POLICY IMPLEMENTATION STRATEGY: STUDY OF BANDUNG REGENCY GOVERNMENT BUDGET FOR FISCAL YEAR 2018-2020

FEBBY SURYATRISNA S. 1, BAMBANG HERU P. 2, TAQWATY FIRDAUSIJAH 3, and MAKBUL MANSYUR 4.

Vol 17, No 10 ( 2022 )   |  DOI: 10.5281/zenodo.7259919   |   Author Affiliation: Universitas Pasundan, Bandung, Indonesia 1,2,3,4.   |   Licensing: CC 4.0   |   Pg no: 1415-1432   |   To cite: FEBBY SURYATRISNA S., et al., (2022). LOCAL FINANCIAL POLICY IMPLEMENTATION STRATEGY: STUDY OF BANDUNG REGENCY GOVERNMENT BUDGET FOR FISCAL YEAR 2018-2020. 17(10), 1415–1432. https://doi.org/10.5281/zenodo.7259919   |   Published on: 27-10-2022

Abstract

This research will be carried out to analyze the Policy Implementation, the factors causing its ineffectiveness, and the implementation strategy steps of the Bandung Regency Government’s Regional Finance for the 2018-2020 Fiscal Year. This research will then be carried out using a mixed method to understand the research problems better. This study then found that the level of independence, dependence, and the degree of fiscal decentralization in the Bandung district had not been optimally achieved. Factors that cause the implementation of Bandung district’s regional financial policy have not been effective, among others, Easy/Whether Problems Are Controlled, Aspects of Policy Ability to structure the implementation process, Aspects outside the Policy Implementation Process, Aspects of Real Impact of Policy Outputs, and Aspects of Difficulty in fostering employees/officers. Therefore, implementing regional financial management policies in Bandung Regency requires an appropriate strategy following the dynamics of the problems and challenges of the local area.


Keywords

Policy Implementation, Bandung Regency, Public Policy, Regional Financial Management, Strategy.