BUDGET AS FORMAL MECHANISM TO MAINTAIN ORGANIZATION VISSION AND MISSION: AN INDONESIAN CASE

Budget plays an important role in Government Spending. There are many empirical research mentioned that government budget characterized by slacks, manipulation, and finally inefficient resources used. This study tries to discover factors may becomes the trigger. Using case study in one local working unit (OPD) that experienced less efficient and efective budget performance, we investigate the issue. Investigation was done using focus group discussion and deep interview with the main actors. The discussion generate 4 points as causes and the interview result in the similar conclusion. The research discover that political intention and technical error mention as the most possible reason for the budget being slack, manipulated as well as used ineffciently