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This article describes the process of making the Local Government Budget (APBD) in Indonesia generally and Malang City particularly. The process will be viewed from the perspective of principal-agent relationship, in which the legislature is placed as principal while the executive as an agent. When APBD is going to be fixed as the regulation, there may be debates and negotiations between the executive and the legislature. The debate and negotiation go on until the end of the process of making APBD. It relates to the interests of legislators towards the base of their constituents and relates to the inconsistecy between what is planned and what is going to be financed. One of the result of this situation is the phenomenon of ghost budget (anggaran siluman), that is the budget that suddenly appears in APBD without going through the right procedure. The ghost budget can be understood as the unplanned budget, and it is the result of hidden compromises between the legislature and the executive. Because this budget is not well planned, it usually can not be executed, and then it becomes the unspent budget (SiLPA). This paper recommends to create more transparent system in the process of making APBD.

The Local Government Budget (APBD) and Its Inefficiency in the City of Malang, Indonesia