The Urgency of Regional Financial Supervision by Indonesian Regional People’s Representative Council

Abstract

The management of regional finances or regional revenue and expenditure budgets is carried out by the Regional Head and his apparatus. Thus, abuse is prone to occur in its implementation, and often leads to corruption. Thus, the role of the Regional House of Representatives in supervision is very important, it is related to the mechanism of checks and balances in regional governments. The purpose of this study is to analyze how the supervision is carried out on regional financial management. So, it is a type of qualitative research with a normative juridical type, where this research is carried out by reviewing several writings from books and also accredited scientific journals related to supervision and regional finance. In addition, several other related books were also studied. The supervision carried out by the DPRD on the Regional Government is also included, it starts from planning to the accountability report, which includes the obstacles faced by the Regional Government when managing regional finances. Then, the researcher hopes that from this research academics, students and also the government, especially the government in Padang, Jambi, Pekanbaru and including the Indonesian government, it also other countries can benefit. In addition, it is useful as a reference for several disciplines, such as law, government, political science and other sciences