The Supervisory Function of the Regional House of Representatives in the Implementation of the Regional Revenue and Expenditure Budget Year 2023 in Berau Regency

Rahman Rahman; V. Rudy Handoko; Bambang Kusbandrijo

doi:10.55927/ajabm.v4i2.222

Authors

Rahman Rahman Universitas 17 Agustus 1945 Surabaya
V. Rudy Handoko Universitas 17 Agustus 1945 Surabaya
Bambang Kusbandrijo Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55927/ajabm.v4i2.222

Keywords:

Regional House of Representatives Supervisory Function, Regional Revenue and Expenditure Budget, Regional Financial Management, Technology-Based Participatory and Collaborative Supervision Model

Abstract

This study aims to analyze the supervisory function of the Regional People's Representative Council (DPRD) on the implementation of the Regional Revenue and Expenditure Budget (APBD) in Berau Regency, East Kalimantan, in the 2023 budget year. The 2023 Berau Regency APBD has undergone several changes, with an initial budget of IDR 3.639 trillion and the last change to IDR 5.176 trillion. This study uses a descriptive method with a qualitative approach. The results of the study show that the Berau Regency DPRD carries out its supervisory function through three stages, namely planning, implementation, and accountability of the APBD. Factors that hinder the effectiveness of DPRD supervision include dominant executive intervention and differences of opinion between factions. To improve the effectiveness of supervision, this study recommends the implementation of a technology-based participatory and collaborative supervision model.

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