Function of Supervision of District Council on the Implementation of Estimated Income and Regional Financing (APBD) In Takalar Regency
Journal Title: IOSR Journal of Humanities and Social Science - Year 2018, Vol 23, Issue 2
Abstract
The type of this research is descriptive with qualitative analysis, aims to describe and explain (1) implementation of DPRD oversight function on APBD implementation (2) executor attitude in performing supervisory function, (3) determinant factor affecting the implementation of DPRD oversight function, through regent , DPRD, Regional Secretary, SKPD officials, executive and legislative budget team of Takalar District Parliament with in-depth interviews, field observation and documentary review. The results of the study concluded: (1) Implementation of DPRD oversight function through indicators: (a) the planning has been carried out in accordance with the existing technical guidelines, although in the preparation and determination of APBD tends to end the year, (b) actuating supervision has been conducted through hearings and visits (b) controlling oversight has been carried out in accordance with the Main tasks and functions of the members of the council, (2) the attitude of the supervisors by members of the DPRD, the indicators: (a) the integrity possessed in the medium category, (b) (c) the responsibilities are positive, (d) the existence of transparent behavior in expressing the results of the study and field visits, and (3) the determinant factors in the supervision of the board members, the indicators: (a) the motivation of work members of the board vary, (b) the level of competence of board members and SKPD officials are included in the category is still low, and (c) budget management training APBD members of the board and officials in SKPD, still need to be improved.
Authors and Affiliations
Kahar Gani, Rifdan . , Muhlis Madani, Muhammad Rusdi
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