Dysfunctional Behavior In The Government Budgeting Cycle: The Budget Planning Stage

Abstract

This study aims to explore the meaning of dysfunctional behavior in the government budgeting and implementation cycle. Using a phenomenological approach, this study seeks to explore the meaning of dysfunctional behavior that most often occurs in government agencies. The key informants in this study numbered 4 people. The four informants had worked for the Regional Financial and Asset Management Agency (BPKAD) for at least 10 years. They are directly involved in the preparation of the budget to the implementation of the budget plan. This study found that the potential for dysfunctional behavior at the program implementation stage. The occurrence of inequality between budget provisions and actualization is what causes untrust in government financial management. Meanwhile, the public sector financial system with the evidentiary stage is actually an effort by the government to manage the budget according to its allocation and quality