Kajian Yuridis terhadap Anggaran Pendapatan dan Belanja Daerah Kabupaten Jember Tahun 2018 Berdasarkan Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah

Local Governments should draw up budgets to ensure sufficient funds in conducting the affairs of government. Therefore, we should note the correspondence between governmental authority and funding sources. All receipts and expenditures of local government in the form of money, goods and / or services in respect of fiscal year should be budgeted in the budget. Budgeting revenues and expenditures of the budget must have a legal basis for budgeting.In the framework of the implementation of the Local Government authority as stipulated in Law No. 23 of 2014 on Regional Government of rights and obligations arising areas that can be valued in money that needs to be managed in a system of financial management. Financial