Open AccessPERAN DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) DALAM PENGAWASAN KEUANGAN DAERAH
Author(s) -
Ayumiati Ayumiati
Publication year - 2018
Publication title -
dusturiyah: jurnal hukum islam, perundang-undangan dan pranata sosial/dusturiah : jurnal hukum islam, perundang-undangan dan pranata sosial
Language(s) - English
Resource type - Journals
eISSN - 2580-5363
pISSN - 2088-9712
DOI - 10.22373/dusturiyah.v7i2.3257
Subject(s) - unit (ring theory) , government (linguistics) , finance , business , public administration , house of representatives , political science , accounting , politics , law , psychology , linguistics , philosophy , mathematics education
Budgeting is planning arranged systematically in form of numeral and stated in unit of monetary which covering entire company activities for particular period in the future. In arrangement of budget for public sector should be determined the allocation of amount of fund in each program and government activity in monetary unit. In this case, role of DPRD to monitor local finance is very needed, so that the program which has arranged can run effectively, efficient and economical. In addition, monitoring conducted by DPRD should be direct and indirectly. As for the direct monitoring was observing, investigating, and inspection, while the indirect monitoring was to learn the report accepted from implementation. Be sides, in implementation of monitoring the DPRD has special committee referred to Budgeting Committee.