ANALISIS ATAS PELAKSANAAN FUNGSI PENGAWASAN PENGELOLAAN KEUANGAN DAERAH OLEH ANGGOTA DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN PUNCAK JAYA

Authors

  • Iskandar Wonda Magister Akuntansi
  • Herman Karamoy Sam Ratulangi University
  • Ventje Ilat Sam Ratulangi University

DOI:

https://doi.org/10.32400/ja.2357.2.1.2013.199-211

Abstract

The purpose of this study is to analyze the local financial management supervision by the local parliament members period 2009-2014 in Puncak Jaya regency and stuff underlying onset of these conditions. The data used in this research were the primary data using the instrument as a list of questions with in-depth interviews to the research informants. The subjects were legislators of Puncak Jaya Regency period of 2009-2014 totaling 24 people. The method used were qualitative descriptive analysis.
The results showed that the personal background would have less effect on the function of supervision of local financial management. The political background effect on the supervisory function of financial management at Puncak Jaya Regency legislators. The legislator knowledge about the budget effect to a good supervision of the local financial management. The legislator who have a good understanding of the local financial regulatory would easy to supervise whether the budget has been run according to predetermined objectives and to detect the occurrence of budget leaks.
Keywords: Personal Background, Political Background, Legislators Knowledge about the Budget, Supervisory Function of the Local Financial Management by the Local Legislators.

Downloads

Published

2013-06-01

Issue

Vol. 2 No. 1 (2013): Accountability

Section

Articles

License

The articles published in Jurnal Accountability are licensed under Creative Commons Attribution-NonCommercial 4.0 International with authors as copyright holders.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 

Under this license then authors free to:
  • Share — copy and redistribute the material in any medium or format.
  • Adapt — remix, transform, and build upon the material.
  • The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:
  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • NonCommercial — You may not use the material for commercial purposes.
  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:
  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.