OPORTUNISME PERUMUS KEBIJAKAN ANGGARAN DALAM PENYUSUNAN APBD PROVINSI JAWA TIMUR TAHUN 2013: FENOMENA DALAM PELAKSANAAN BELANJA HIBAH

Formulation process of local budget policy is a political process that faces to the interest within the actors of policy. Which describes the public interest and also the commitment of the budgeting policy to public society. As a political process, the budgeting formulation is suspectible as an opportunism space for the budgeting formulator based on the individual rational choice to take a privat economical profit in local budget preparation and local budget execution. This study explains about opportunism behavior of the budgeting policy makers and the involvement from the actors beyond the government in constructing East Java provincial local budget in 2013. This study used behaviorism approach dealing with rational choice theory as its analysis perspective. In addition, the research metodology used qualitative approach in the form of descriptive using phenomenological method. The result of this research indicates the existence of opportunism behavior of the budgeting formulator policy in constucting East Java provincial local budget (APBD) in 2013, it occured in local government revenue, local government financing, even local government expenditure. It can be found such as the revenue mark down, the personnel expenditure mark up, the political of budgeting deficit, maximizing direct personnel expenditure. While the opportunism in grant expenditures going to spoil system mode and the model contract in order to be profitable black market economy and non-economy for policymakers budget. Therefore, it has been found some abuses such as cutting the budgeting of an activity, buying and selling budgeting quota, as well as duplicating the grant budgeting in the implementation of the grant expenditure. Some actors in budgeting policy beyond the government used black market system dealing with contract model and spoil system with a transactional relation. Based on the result of the research, there are two suggestions provided. The first, improving the infrastructure of local financial management. The second, improving the political infrastructure as well as in the term of election, magement of the campaign fund amount even the source and the allocation of campaign fun