Open AccessThe Role of the Regional People's Representative Council (DPRD) in Supervision of Regional Finance
Author(s) -
Dimas Azhari,
Sri Sudiarti
Publication year - 2022
Publication title -
jurnal ekonomi, manajemen, akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2798-0502
pISSN - 2798-0499
DOI - 10.53697/emak.v3i2.526
Subject(s) - finance , unit (ring theory) , government (linguistics) , numeral system , business , public administration , accounting , political science , computer science , psychology , linguistics , philosophy , mathematics education , artificial intelligence
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.