Mapping of budget stress in Indonesia: Consequence on budget implementation

The phenomenon of a budget deficit in local governments at the provincial, regency, and city levels shows that there is budget stress. Budget stress is a regional fiscal condition reflected in the lower revenue budget, while regional expenditure is getting higher. The consequence of budget stress i...

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Bibliographic Details
Main Author: Ronald Tehupuring
Format: Article
Language:English
Published: Badan Pemeriksa Keuangan Republik Indonesia 2021-06-01
Series:Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Subjects:
Online Access:https://jurnal.bpk.go.id/index.php/TAKEN/article/view/542