The Supervisory Function of the Regional Representative Council (DPRD) in the Management of Regional Revenue and Expenditure Budgets (APBD) in Realizing Good Governance

I Putu Alit Budi Sastrawan; Erikson Sihotang; Ni Ketut Wiratny

doi:10.55927/mudima.v5i10.604

Authors

I Putu Alit Budi Sastrawan Mahendradatta University
Erikson Sihotang Mahendradatta University
Ni Ketut Wiratny Mahendradatta University

DOI:

https://doi.org/10.55927/mudima.v5i10.604

Keywords:

Oversight Function, Regional Representative Council, Regional Revenue and Expenditure Budget.

Abstract

The budgetary function of the Regional Representative Council (DPRD) plays a very important role in the process of determining the Regional Revenue and Expenditure Budget (APBD) together with the Regional Head. In practice, this function often faces various obstacles, especially in the process of preparing the Regional Representative Council budget and managing it responsibly in accordance with applicable financial norms in a timely manner, and has become a venue for corruption. This study aims to analyze the DPRD's supervisory function over regional financial management in realizing good governance, as well as to examine the accountability of the DPRD as a user of the APBD budget. This study is a normative juridical study, using a legislative and conceptual approach. The results of the study show that the DPRD's oversight of financial management is carried out through three main stages, namely the planning, implementation, and accountability stages of the APBD. In addition, the DPRD's accountability in budget management must be guided by the provisions of laws and regulations, such as Law Number 17 of 2003 concerning State Finances and Law Number 23 of 2014 concerning Regional Government. Thus, the optimal supervisory and accountability functions of the DPRD are important instruments in realizing transparent and accountable regional government.

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