IMPLEMENTASI PENGANGGARAN DANA PENDIDIKANAPBD KOTA BLITAR TAHUN 2017 BERDASARKAN UNDANG-UNDANG NOMOR 17 TAHUN 2003 TENTANG KEUANGAN NEGARA

Regional budgets are the main policy instrument for local governments. The formulation of the problem in this study are: How is the use of the education budget of the Blitar City APBD, What are the obstacles in the use of the education budget funds in the Blitar City Budget and What are the anticipatory steps to overcome the obstacles in the utilization and education budget of the Blitar City APBD in order to realize good governance. This study uses a sociological juridical method. Using primary data from interviews, secondary data Law Number 17 of 2003 concerning State Finance and tertiary data from books, internet and journals. The analysis of the utilization of the education budget funds in the Blitar City APBD shows that there are two work units in the less effective category. The condition is less effective at the Education Office and UPTD of SMP 10 because of the low realization of budget absorption in the work unit. Obstacles that occur in the utilization of the budget funds of the Blitar City Budget are known that the delay in DAK and JUKNIS makes the use of the program at the Blitar City Education Office incompatible with planning. Steps to overcome the barriers to the use of the APBD education budget in Blitar City in order to realize good governance, namely innovating in the participatory planning process, developing in the form of dialogue or socialization of performance-based and more pro-active budgeting, especially to the Central Government. The recommendations in this study are evaluating the management of the budgetary budget funds in Blitar City, especially the Education Office and UPTD of SMPN 10 where the two work units are less effective, evaluating the implementation of DAK and JUKNIS so that the use of the program can be maximized and set strategies correctly so that performance-based budget planning can realized and always pro-active so that work procedures are carried out in accordance with the stipulated provisions