Fungsi Pengawasan DPRD Terhadap Anggaran Pendapatan Dan Belanja Daerah / APBD (Studi di DPRD Kabupaten Trenggalek)

Hadi, M. (2025) Fungsi Pengawasan DPRD Terhadap Anggaran Pendapatan Dan Belanja Daerah / APBD (Studi di DPRD Kabupaten Trenggalek). Thesis thesis, Universitas Kadiri.

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Abstract

The Regional People's Representative Council's Oversight Function Over the Regional Revenue and Expenditure Budget of Trenggalek Regency. This study aims to analyze and evaluate the effectiveness of the Regional People's Representative Council (DPRD)'s oversight function over the implementation of the Regional Revenue and Expenditure Budget (APBD). The DPRD's oversight function is an integral part of the principle of checks and balances in regional governance, which aims to ensure that regional financial management is transparent, accountable, and in accordance with applicable laws and regulations. The research method used was a qualitative descriptive method with a case study approach. Primary data was obtained through in-depth interviews with leaders and members of the Trenggalek Regency Regional People's Representative Council (DPRD), relevant executive officials, and observations of regional budget planning and reporting documents. Secondary data were obtained from literature studies, laws and regulations, and other relevant official documents. The results indicate that the Trenggalek Regency DPRD has carried out its oversight function through various mechanisms, including commission meetings, the use of the right of interpellation, the right of inquiry, and discussions of the Regional Head's accountability report (LKPJ). This oversight encompasses the entire budget cycle, from planning, budgeting, implementation, to reporting and accountability for regional finances However, this study also identified several obstacles, such as the limited authority of the DPRD in providing direct sanctions to the executive if deviations occur, as well as challenges in optimizing the capacity of human resources within the DPRD to conduct in-depth budget analysis. In conclusion, the Trenggalek Regency DPRD's oversight function over the regional budget (APBD) is functioning effectively, but its effectiveness needs to be improved by strengthening institutional aspects and increasing the capacity of council members. Recommendations include encouraging better synergy with functional oversight institutions such as the Supreme Audit Agency (BPK) and the Regional Inspectorate, as well as optimizing the role of civil society in overseeing budget transparency to achieve good governance. Keywords : Supervisory Function, DPRD, APBD, Accountability

Item Type:	Thesis (Thesis)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Sospol > Prodi Ilmu Administrasi Publik S2
Depositing User:	Unnamed user with email rio.mahardiko@gmail.com
Date Deposited:	07 May 2026 08:00
Last Modified:	07 May 2026 08:00
URI:	http://repository.unik-kediri.ac.id/id/eprint/1164

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