Pengetahuan Dewan Tentang Anggaran Dalam Pengawasan Keuangan Daerah (APBD) Di Kabupaten Sidoarjo
Council's Knowledge of Budgets in Regional Financial Supervision (APBD) in Sidoarjo Regency
DOI:
https://doi.org/10.21070/jas.v3i2.2779Keywords:
Budget Knowledge, Regional Financial SupervisionAbstract
This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD).This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council.The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done
Downloads
References
Achmadi, A., Mahmuddin, M., Rusmiyati, S., and Wibisono, S. (2002). Good Governance
dan Penguatan Instistusi Daerah. Masyarakat Transparansi Indonesia.
Coryanata, I. (2007). Akuntabilitas, Partisipasi Masyarakat, dan Transparansi Kebijakan
Publik Sebagai Pemoderating hubungan Pengetahuan Dewan tentang
Anggaran dan Pengawasan Keuangan Daerah (APBD). In Simposium Nasional
Akuntansi X.
Ichsan, M. R. (1997). Administrasi Keuangan Daerah: Pengelolaan dan Penyusunan
APBD (Malang,: Brawijaya Universty Pers).
Miles, M. B. and Huberman, A. (1984). Analisis Data Kualitatif. (Jakarta: Penerbit
Universitas Indonesia).
Pramita, Y. D. and Andriyani, L. (2010). Determinasi Hubungan Pengetahuan
Dewan Tentang Anggaran dengan Pengawasan Dewan Pada Keuangan Daerah
(APBD) Studi Empiris pada DPRD Se-Karesidenan. In Simposium Nasional
Akuntansi XIII.
Rubin, I. (1996). Budgeting for Accountability: Municipal Budgeting for the 1990. DOI: https://doi.org/10.1111/1540-5850.01071
Journal Public Budgeting & Finance.
Sukmadinata, N. S. (2007). Metode penelitian pendidikan (Bandung: Remaja Rosdakarya).
Yudoyono, B. (2002). Optimalisasi Peran DPRD dalam Penyelenggaraan Pemerintah
Daerah. http://www.bangda.depdagri.go.id/jurnal/jendela/jendela3.
