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All Journal Politico: Jurnal Ilmu Politik JISIP: Jurnal Ilmu Sosial dan Pendidikan JUPE : Jurnal Pendidikan Mandala Academy of Education Journal JURNAL CIVIC EDUCATION: MEDIA KAJIAN PANCASILA DAN KEWARGANEGARAAN Jurnal Pengabdian kepada Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Administro : Jurnal Kajian Kebijakan dan Ilmu Admiministrasi Negara International Journal of Information Techonology and Education (IJITE) Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance International Journal of Social Science, Education, Communication and Economics Abdimas : Jurnal Pengabdian Kepada Masyarakat Journal of Innovation Research and Knowledge JEKP (Jurnal Ekonomi dan Keuangan Publik) Tumoutou Social Science Journal Journal of International Islamic Law, Human Right and Public Policy Civilia: Jurnal Kajian Hukum dan Pendidikan Kewarganegaraan Jurnal Cendekia Ilmiah Riset : Jurnal Ilmiah Multidisiplin Ilmu
Jetty Erna Hilda Mokat
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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THE DPRD'S SUPERVISORY FUNCTION IN MANAGING THE REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD) IN MIMIKA REGENCY Qoenchy Way Numbery; Evi E. Masengi; Jetty E.H. Mokat
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21158146

Abstract

This study aims to determine and analyze the implementation of the Regional People's Representative Council (DPRD) oversight function on the management of the Regional Revenue and Expenditure Budget (APBD) in Mimika Regency and identify factors that influence the effectiveness of the implementation of the oversight function. The research method used is qualitative research with a descriptive approach. Research data were obtained through interviews, observations, and documentation. Research informants were selected using a purposive sampling technique consisting of DPRD leaders, commission leaders, and members of the Mimika Regency DPRD involved in the APBD oversight process. Data analysis was carried out through the stages of data reduction, data presentation, as well as drawing conclusions and verification. The results of the study indicate that the implementation of the Mimika Regency DPRD's oversight function on APBD management has been carried out at the planning, implementation, and accountability stages of the budget. However, the effectiveness of oversight has not been optimal. At the planning stage, political interests still dominate in the discussion and determination of budget priorities. At the implementation stage, oversight faces various obstacles such as limited human resource competency, lack of supporting data, and technical and administrative obstacles. Meanwhile, at the accountability stage, discussion of financial reports and follow-up of recommendations from oversight results have not been carried out optimally. Supporting factors for the implementation of the oversight function include a clear legal basis, an adequate DPRD institutional structure, and regulatory support for regional financial management. Inhibiting factors include limited human resource capacity, political interference, low information transparency, and limited facilities and infrastructure to support oversight.
Analysis of Regional Revenue and Expenditure Budget Realization Reports at the Financial Agency of the Mountainous Papua Provincial Government Meiles Yigibalom; Jetty E. H. Mokat; Sisca B. Kairupan
Riset : Jurnal Ilmiah Multidisiplin Ilmu Volume 1, Nomor 4 Juni 2026
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to describe and analyze the preparation process of the Regional Revenue and Expenditure Budget (APBD) Realization Report at the Regional Financial Agency (BPPKAD) of Mountainous Papua Province. Using a qualitative descriptive method with a phenomenological approach, data were collected through triangulation techniques: observation, in-depth interviews, and documentation. The study focused on four sub-foci: the realization of physical and financial reporting (RFK), reporting timeliness, conformity of agency reports with the APBD, and the preparation of the Governor's Accountability Report (LKPJ). The findings reveal that while coordination and reporting mechanisms exist, challenges persist. Realization reporting (RFK) is coordinated periodically, primarily to accelerate absorption evaluation. Reporting schedules are staggered, with annual reports due within three months post-fiscal year. However, conformity is assessed based on adherence to budget calendars, digital reporting order, and accuracy of expenditure details, yet hindered by limited accounting human resources and geographical challenges. The LKPJ is prepared through consolidated performance and financial data. The study concludes that the reporting process is not yet optimal, facing significant obstacles in human resource capacity, inter-agency coordination, and infrastructure, which affects the timeliness and accuracy of financial accountability. Recommendations include substantial investment in human resource capacity building and reinforcement of digital reporting systems. Keywords: APBD Realization, BPPKAD, Budget Reporting, Financial Accountability, Mountainous Papua, Public Financial Management
Co-Authors ABDUL RAHMAN DILAPANGA Ade Irma Anthonie Aldrin A. Christian Alfrida Aztin Fredrik Aprisilia Tumilantouw Balirangeng, Maryeke Cecilia Pilomali Cintia Oktavia Nafai Cynthia Maria Siwi Dacroun Larson Wongkar Devie S R Siwij Diamanti, Minggus T Dilapanga, Abdul R. Evi Elvira Masengi Fitri Herawati Mamonto Gregorio Luntas Hefenia Inka Mundung Itje Pangkey Ivan R. Kasenda Jalindra Valen Assa Jan A Rattu Jeane E Langkai Jeane Mantiri Joyce Christian Kumaat Julio Benedictus Tumimomor Kapahang, Vidi Kredo Pakasi Langkai, Hariandi J Liena Pasambuna Lompoliuw, Meily Meiling Luntas, Gregorio Gerald Mantali, Arwan Jusuf Marcelino Semuel Joram Lumi Marcelino Semuel Joram Lumi Margareth Riisyie Inof Rantung Marthinus Mandagi Masengi, Evie E Meiles Yigibalom Methalia, Methalia Meyer Rumondor, Joury Muhammad Jais Mangero Nicholas Adventure Indrianto Ho Novilya Kilis Novilya Kilis Pakasi, Kredo Mantik Pangemanan, Heidiningsih Pasambuna, Liena Pilomali, Cecilia C. Podoni, Ratni Yunansi Polii, Fernando R Pontoh, Yumiko Toar Qoenchy Way Numbery Ratni Podomi Recky H.E. Sendouw Sanchez Roy Tantu Senny Enggelina Manansang Shylvia Ch. Rumimpunu Sisca B. Kairupan Steven Rafvael Christian Simatupang Sumendap, Jeanne A. Susan Santoso Tambun, Edgard Tampangela, Cintiarita W.A Tarore, Steven Vleike Thelma Wawointana Theodorus Pangalila Tumbel, G. H. Tumbel, Goinpeace Handerson V. Gosal , Febry Vidi Kapahang Waworundeng, Filly Liandri V. Willy Candra Rompies Wilson Bogar Wollah, Meidy S. Xaverius Erick Lobja