KAJIAN PENYUSUNAN MODEL PENGANGGARAN DI DAERAH BERBASIS INDEKS PEMBANGUNAN MANUSIA (IPM)

Along with the change of paradigm, including the Government of Local Government has an obligation to prioritize aspects of human-driven development (HDI). These priorities would have budgetary consequences. To that end, the Local Government shall allocated in the budget. The problem is, the achievement of HDI be one of the things that pose a fiscal risk in the area. This risk is usually associated with the possibility of unintended negative consequences, for example, the possibility of unexpected or slipping of HDI achievement targets. By using elasticity analysis method, this study was conducted to calculate potential fiscal risks arising in the related possibility of slipping of HDI achievement targets. Based on the analysis, it appears that the impact is different in each province (Bali, East Java, East Kalimantan and NTT NAD) in accordance with the characteristics and conditions of the area. Therefore necessary to develop a strategy that is based on the characteristics and conditions of each area in the future.