ASPEK PERILAKU EKSEKUTIF DAN LEGISLATIF DALAM PRAKTIK PENGANGGARAN DENGAN PENDEKATAN NILAI-NILAI KEARIFAN LOKAL (BUDAYA DALIAN NA TOLU)

Abstrak

The objectives of this research is the first to understand the behavior of the executive and legislative Mandailing Natal in budgeting practice with approach cultural values Dalian Na Tolu. The Second is to understand what can be done to create good behavior in budgeting practice. This research used a qualitative research method. While the approach used in this
study is a phenomenological and use the interpretive paradigm. This research also using analysis tools are “Hormat Marmora, Manat Markahanggi, Elek Maranak boru” which contains the value of fairness, balance, honesty and awareness.The results of this research indicates that executive and legislative behavior in practice of budgeting tends to direct the expenditure budget policy to employees and infrastructure, political ego legislative constituencies in discussion of the allocation of local budget and declining social awareness executive and legislative. This behavior obscure the roots of value “Hormat Marmora” it is the attitude of obedience, respect and appreciate the budgeting practice. The behavior executive and legislative also obscure the value “ManatMarkahanggi” it is the attitude of understanding, sympathy, loyalty and sensitive to issues of people’s needs. So consequently the loss of value justice and concern. Executive focus more on the needs of bureaucrazy and political imagery resulting obscure the meaning of values “Elek maranak boru” which presents the attitude of
tolerance, mutual help, love and spirit of togetherness. The interpretation of phenomenology indicate that the executive and legislative behavior has obscured the participation people in achieving equitable development. Overall values of local wisdom that has brought wisdom, justice, love, togetherness and balance appeared to have influence and very fundamental role in process of planning, discussion, determination and realization of a quality budget and realize a prosperous society. Budgeting process based on values of local wisdom will create a budget
that shows professionalism, fairness, honesty and balance.

Keywords: budgeting practice, behavior, local wisdom values, dalian natolu

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