Fungsi Pengawasan Dewan Perwakilan Rakyat Daerah (DPRD) Terhadap Pelaksanaan Anggaran Pendapatan Dan Belanja Daerah (APBD) Di Kabupaten Kolaka Timur

Abstract

Paper entitled “The Supervisory Function of the Regional House of Representatives (DPRD) on the Implementation of the Regional Revenue and Expenditure Budget (APBD) in East Kolaka Regency” The objective of this study is to examine the supervisory function of the Regional House of Representatives (DPRD) on the implementation of the Regional Revenue and Expenditure Budget (APBD) in East Kolaka Regency. The results of the study show that the supervisory function of the DPRD in monitoring the planning of the APBD in East Kolaka Regency has been carried out effectively. However, the synchronization between recess activities and the programs and activities of the Regional Government still needs to be optimized. In terms of supervising the realization of the APBD, the DPRD has also performed its role well, although supervision over the completion of end-of-year activities within the APBD still requires further improvement each year. Furthermore, the DPRD’s supervisory function in evaluating APBD accountability has been implemented properly, but stronger coordination is needed to address problems that arise during the implementation of the APBD. This study recommends improving the capacity of DPRD members in supervising the APBD through training and similar activities. It also emphasizes the importance of encouraging public participation in overseeing the implementation of the APBD, as well as strengthening coordination between the DPRD and the Regional Government