Abstract

The purpose of this study was to interpret the comprehension of the local government element (executive and legislative), above the meaning of the sign/symbol of accounting (efficiency and effectiveness)as a measure of the success of the implementation of the budget. The study was designed with a qualitative approach and using critical interpretive paradigm. the research site is the local government of XX District, Central Java Province, Indonesia. The data collection has been carried out by conducting in-depth interview technique and documentation. Baudrillard critical theory is used as the analysis and discussion which is focused on hyper-reality and simulation concept.

The result of the research shows that, the successful of the budget implementation which is prepared in the Budget Implementation Accountability Report (LPP-APBD), is significant by the performance of efficiency and effectiveness. The reality performance takeoverthrough simulation model that has generated the hyper-reality sign, because of the efficiency and effectiveness signs cannot represent the actual reality. Even it deviates from the reality itself. Based on Baudrillard’s sign relation, the relation between the efficiency performance sign and its referential reality is known as a sign-to-referent as image, because the sign does not fully represent the reality. Meanwhile the relation between the performance effectiveness with its referential reality is known as a sign-to-referent as model, since the sign of the performance effectiveness does not represent the objective reality at all. It is refers to the created simulation model only.

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