THE DPRD'S SUPERVISORY FUNCTION IN MANAGING THE REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD) IN MIMIKA REGENCY
Keywords:
Supervisory Function, DPRD, APBD Management, Budget Supervision, Mimika Regency.Abstract
This study aims to determine and analyze the implementation of the Regional People's Representative Council (DPRD) oversight function on the management of the Regional Revenue and Expenditure Budget (APBD) in Mimika Regency and identify factors that influence the effectiveness of the implementation of the oversight function. The research method used is qualitative research with a descriptive approach. Research data were obtained through interviews, observations, and documentation. Research informants were selected using a purposive sampling technique consisting of DPRD leaders, commission leaders, and members of the Mimika Regency DPRD involved in the APBD oversight process. Data analysis was carried out through the stages of data reduction, data presentation, as well as drawing conclusions and verification. The results of the study indicate that the implementation of the Mimika Regency DPRD's oversight function on APBD management has been carried out at the planning, implementation, and accountability stages of the budget. However, the effectiveness of oversight has not been optimal. At the planning stage, political interests still dominate in the discussion and determination of budget priorities. At the implementation stage, oversight faces various obstacles such as limited human resource competency, lack of supporting data, and technical and administrative obstacles. Meanwhile, at the accountability stage, discussion of financial reports and follow-up of recommendations from oversight results have not been carried out optimally. Supporting factors for the implementation of the oversight function include a clear legal basis, an adequate DPRD institutional structure, and regulatory support for regional financial management. Inhibiting factors include limited human resource capacity, political interference, low information transparency, and limited facilities and infrastructure to support oversight.
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