Fungsi Pengawasan Dewan Perwakilan Rakyat Daerah Terhadap Pengelolaan Anggaran Pendapatan dan Belanja Daerah dalam Kajian Hukum

Abstract

This article discusses the DPRD's oversight function of APBD management. In this study it was found that, juridically, the supervisory function is regulated in article 42 letter c of the Republic of Indonesia Law Number 32 of 2004 concerning Regional Government, which states: The duties and powers of DPRD are to supervise the implementation of regional regulations and statutory regulations. other regulations of the Regional Head, APBD, Regional Government Policies in implementing regional development programs. With the supervision function given to the DPRD in terms of its specific budget, it has led to the Regency DPRD being able to provide corrections and suggestions so that there are no budget irregularities made by the regional government, so that the government can be controlled properly, in order to build the Regency into a Regency that is Mutual Cooperation.

Keyword: Law, supervition, DPRD, and, APBD