The conflicting behavior of the government institutions in the arrangement of local income and budget expenditures

This study aims to explain the behavior of the conflict between the executive and legislative institution at the stage of preparation of Public Policy Budget (KUA), the stage of preparation of Priorities and Budget Ceiling While (PPAS) and the stage of discussion of the Draft Budget and Expenditure (budgets) Government as well as to analyze models of conflict resolution between the executive and the legislature in the arrangement of local income and budget expenditures (RAPBD) Government. Informants namely the executive, in this case the Local Government and legislature are members of the Assembly of Regency or Municipality (DPRD). The general inductive approach was used to analyze the qualitative data through data reduction, presentation and verification. The study found that there was disagreement and debate between the executive and the legislature that cause conflict behavior in determining the theme of development, development priorities, plans macroeconomic targets and strategies to achieve revenue, financing and expenditures at the stage of preparation of KUA Government. There is disagreement in the determination of the Own-Source Revenue plan (PAD), determination of financing, income and expenditure, the determination of regional government affairs, prioritization of programs and activities and the determination of employee expenses, interest, grants, social assistance and expenditure unexpected cause behavioral conflict between the executive and legislative determination PPAS Government. There is a debate that raises conflict behavior between the executive and legislature in the Plenary Session, Joint Meeting, RAPBD Evaluation Meeting, the Plenary Session of Approval and Evaluation Meeting of Governors discussed the draft budget of the Government.