Analisis Fungsi Anggaran (Budgeting) Dewan Perwakilan Rakyat Daerah Dalam Penetapan Pendapatan Anggaran Dan Belanja Daerah Kabupaten Kuantan Singingi Tahun 2021

Ramlan, Ramlan (2022) Analisis Fungsi Anggaran (Budgeting) Dewan Perwakilan Rakyat Daerah Dalam Penetapan Pendapatan Anggaran Dan Belanja Daerah Kabupaten Kuantan Singingi Tahun 2021. Masters thesis, Universitas Islam Riau.

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Abstract

The Regional People's Representative Council (DPRD) is a regional people's representative institution that is domiciled as an element of government administration. So in the context of government regulation Number 23 of 2014 concerning Regional Government, it is stated that the DPRD functions as a maker of regional regulations, budgeting and supervision. The purpose of this research is to find out how the implementation of the budget function of the Regional People's Representative Council in determining the regional income and expenditure budget of Kuantan Singing Regency in 2021. In this study, Nurcholis used the theory of budget functions in 2007 with indicators discussing KUA and PPAS, discussing draft regional regulations, discuss the draft regional regulation changes and discuss the draft regional regulation accountability. This type of research is a qualitative research conducted in Kuantan Singingi Regency which is located at the Secretariat Office of DPRD Kuantan Singingi Regency. Informants in this study were members of the DPRD Kuantan Singingi district. The data obtained through the interview process were then analyzed qualitatively and supported by theories relevant to this research in order to draw general and in-depth conclusions. The results of in-depth data analysis research conducted at the DPRD Office of Kuantan Singingi Regency and supported by the data that the author got while conducting this research, in terms of implementing the budget function of the Regional People's Representative Council in determining the budget and regional income and expenditures are already fairly good such as Discussing the KUA and PPAS compiled by the regent/mayor based on the RKPD which is the cause of the delay in the preparation process, Members of the Kuantan Singingi Regency DPRD have carried out discussions on changes to the APBD in accordance with the needs needed to adjust the achievement of performance targets and annual government financial estimates/plans predetermined areas to be discussed and jointly approved by the regional government and DPRD and stipulated by a regional regulation.

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