Tujuan penelitian menganalisis efektivitas fungsi Dewan Perwakilan Rakyat Daerah dalam pelaksanaan pengawasan pengelolaan Anggaran Pendapatan dan Belanja Daerah di Kota Palopo. Penelitian ini adalah penelitian hukum dengan menggunakan tipe penelitian hukum socio legal study research. Hasil penelitian menunjukkan bahwa: (1) Efektivitas fungsi Dewan Perwakilan Rakyat Daerah Kota Palopo dalam pelaksanaan pengawasan pengelolaan Anggaran Pendapatan dan Belanja Daerah di Kota Palopo, terlaksana kurang efektif terutama kegiatan pengawasan DPRD terhadap penyusunan APBD yang kurang mempertimbangkan aspirasi masyarakat, pelaksanaan APBD yang kurang didukung kompetensi yang memadai, dan pertanggungjawaban APBD yang memiliki unsur kebijakan yang menguntungkan kedua belah pihak, dimana ketiga aspek pengelolaan APBD tersebut pada umumnya dinilai oleh responden kurang efektif. (2) Faktor tingkat pendidikan, faktor pengalaman, faktor sarana dan prasarana, faktor dukungan masyarakat, dan faktor rekruitmen kurang efektif terhadap efektivitas fungsi Dewan Perwakilan Rakyat Daerah Kota Palopo dalam pelaksanaan pengawasan pengelolaan Anggaran Pendapatan dan Belanja Daerah di Kota Palopo. The research objective to analyze the effectiveness of the function of the Regional House of Representatives in the implementation of supervision of the management of the Regional Revenue and Expenditure Budget in Palopo City. This research is legal research using socio legal study research type of law. The results showed that: (1) The effectiveness of the function of the Regional People's Representative Council of Palopo City in the implementation of supervision of the management of the Regional Revenue and Expenditure Budget in Palopo City, was carried out less effectively, especially DPRD supervision activities on the preparation of the APBD that did not take into account the aspirations of the community, the implementation of the APBD was not supported. adequate competence, and APBD accountability which has policy elements that benefit both parties, where the three aspects of APBD management are generally considered by respondents to be less effective. (2) Education level factors, experience factors, facilities and infrastructure factors, community support factors, and recruitment factors are less effective on the effectiveness of the function of the Palopo City Regional House of Representatives in the implementation of supervision of the management of the Regional Revenue and Expenditure Budget in Palopo City.
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