Ali, Rahmad (2024) Akuntabilitas Fungsi Pengawasan Dewan Perwakilan Rakyat Daerah dalam Penyusunan KUA-PPAS Anggaran Pendapatan dan Belanja Daerah (APBD) Di Bidang Pendidikan Kabupaten Kepulauan Meranti. Masters thesis, Universitas Islam Riau.

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Abstract

ACCOUNTABILITY OF THE SUPERVISORY FUNCTION OF THE REGIONAL PEOPLE'S REPRESENTATIVE COUNCIL IN THE FORMULATION OF KUA-PPAS OF THE REGIONAL REVENUE Accountability in the formulation of the Regional Revenue and Expenditure Budget (APBD) is a crucial aspect of regional financial management, especially in the education sector. In Kepulauan Meranti Regency, the Regional People's Representative Council (DPRD) holds a critical supervisory role in this process, particularly concerning the General Budget Policy and Temporary Budget Priority Ceiling (KUA-PPAS). The DPRD must ensure that the budget document proposed by the executive (local government) aligns with the needs of the community, especially in the education sector. The purpose of this study is to analyze the Accountability of the Supervisory Function of the Regional People's Representative Council in the Formulation of KUA-PPAS of the Regional Revenue and Expenditure Budget (APBD) in the Education Sector of Kepulauan Meranti Regency, based on legal and ethical accountability, managerial accountability, program accountability, policy accountability, and financial accountability. This research is descriptive qualitative in nature. The study involved 8 informants, with the Chairperson of the DPRD of Kepulauan Meranti Regency as the key informant. Data collection techniques included interviews, and data analysis employed Miles and Huberman’s site-based data analysis technique. The findings indicate that the Accountability of the Supervisory Function of the Regional People's Representative Council (DPRD) in the Regional Revenue and Expenditure Budget (APBD) of Kepulauan Meranti Regency has not been optimally realized due to several factors. The accountability of the DPRD’s supervisory function in the formulation of the KUA-PPAS APBD in the education sector in Kepulauan Meranti Regency is a crucial aspect determining the success of educational budget management. Through transparency, responsiveness, and independence, the DPRD can ensure that the allocated budget is genuinely used to meet the educational needs of the community. Although facing various challenges, strengthening the DPRD's capacity in budget oversight and enhancing cooperation with the executive and the public will increase the accountability and effectiveness of educational budget utilization.

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