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The purpose of this study was to provide empirical evidence that budget knowledge influenced the council in the supervision of regional finances. Providing empirical evidence that accountability influenced the relationship between budget knowledge and regional financial supervision, providing empirical evidence that community participation influenced the relationship between budget knowledge and Regional financial supervision, providing empirical evidence that public policy transparency influenced the relationship between budget knowledge and regional financial supervision. This study examined the influence of accountability, community participation, and public policy transparency on the relationship between budgeting knowledge and budgeting control. The research sample was from the Banda Aceh DPRK (House of Representative of Banda Aceh). Thirty legislative members was participated in this study. This hypothesis used empirical regression. Based on the results of data analysis, it showed that all members of the council responded positively to accountability, community participation and transparency, so that it always has openness between the community and the legislative members.

Accountability, Community Participation, And Transparency Of Public Policy Of Council Knowledge On Regional Budget And Financial Supervision (Case Study Of House Of Representatives Of Banda Aceh City)