Open AccessSupervision System for the Management of Regional Revenue and Expenditure Budgets in Makassar City
Author(s) -
Ernita Rahmadhani Bym,
Andi Pangerang Moenta,
Zulkifli Aspan
Publication year - 2021
Publication title -
jurnal hukum volkgeist
Language(s) - English
Resource type - Journals
eISSN - 2621-6159
pISSN - 2528-360X
DOI - 10.35326/volkgeist.v6i1.1391
Subject(s) - interview , data collection , normative , revenue , business , field research , process (computing) , empirical research , operations management , engineering management , engineering , computer science , finance , political science , sociology , social science , philosophy , epistemology , law , operating system
This study aims to analyze the system and mechanism of supervision of the management of the APBD and the form of implementation of the supervision of the management of the APBD in Makassar City. This research was conducted using empirical normative research methods. The data collection technique used is in the form of field research by interviewing related parties and conducting library research. The results showed that the supervision carried out by the DPRD and the Makassar City Inspectorate had not run optimally due to the many shortcomings in the supervision process. The form of implementation of supervision has been carried out well, however, there were many problems found because there were several individuals who made administrative errors such as delays in providing data.