Pengaruh Fungsi Pengawasan Dewan Perwakilan Rakyat Daerah (DPRD) Terhadap Penggunaan Anggaran Pendapatan Dan Belanja Daerah (APBD) Di Kabupaten Minahasa Selatan

Abstract

Abstract: In carrying out oversight functions, the Regional Representatives Council (DPRD) equipped
with special rights that can support the effectiveness of the work as one of the institutions of control in the
area. and most importantly that in determining whether or not accepted the draft budget proposed by the
executive, the Regional Representatives Council (DPRD) had a very big right. Based on an evaluation of
the State Audit Board (BPK) of the Republic of Indonesia through the representatives of North Sulawesi,
assess the use of the Regional Budget (APBD) South Minahasa, from Fiscal Year 2009 to 2012 Budget
gets a "disclaimer, meaning that can not be assessed and checks in Budget 2014, to use the Regional
Budget (APBD) in 2013 there was an increase in ratings of disclaimer to the unnatural. This is due to
Revenue and Expenditure Budget (APBD) South Minahasa District by each regional work units (SKPD)
does not fit the designation and use of Revenue and Expenditure Budget (APBD) and assets much abused
by the head of the regional work units (SKPD) and subordinates. This study aims: "To analyze the effect
of supervisory functions Regional Representatives Council (DPRD) to use the Regional Budget (APBD)
South Minahasa District". The method of analysis in this research is quantitative descriptive analysis
method. Results of this research is that the supervision of Parliament is one of the determinant factors
increase the effectiveness of the use of the budget, particularly in the South Minahasa District. In line
with the Strategic Plan (Restra) South Minahasa District Government which sets one of the priority
program is the use of the regional budget (APBD) is done effectively, efficiently and economically oriented
public interest. Thus, efforts to increase the effectiveness of the use of local budgets is through an increase
in the budget managers profesionalism apparatus itself by trying to implement i-budgeting.
Keywords: Effect, Function Control, Parliament, Budget