Pengawasan Badan Anggaran ( BANGGAR) DPRD Provinsi Sumatera Utara dalam Mewujudkan Fungsi Pengawasan APBD

Abstract

The budget agency's supervision in carrying out the budget oversight function over the Regional Revenue and Expenditure Budget is conducted within the framework of representing the people, aimed at executing the budget oversight function of the North Sumatra Provincial DPRD by capturing public aspirations. The budget oversight function is realized through discussions for joint approval of the Provincial Regulation draft on the Provincial Budget submitted by the Regent. The goal is to analyze the implementation of the North Sumatra Provincial DPRD Budget Agency's oversight function in realizing the supervision function of the Regional Budget. This research uses a qualitative method with an explicative approach. Data collection is done through interview, observation, and documentation techniques conducted at the North Sumatra Provincial DPRD. Data analysis is performed using Salamoen and Nasri's theory (2016:75), which includes inherent, functional, legislative, and public oversight. The results showed that the implementation of the supervisory function of the North Sumatra Provincial DPRD Banggar in realizing the APBD supervisory function was classified as good, but there were still some shortcomings. These shortcomings include: Legislative Supervision has not been fully implemented properly, which is lacking in involving the active participation of the council in monitoring and supervising government performance, causing the APBD in North Sumatra Province to still be very below the specified target so that it is still a question why the budget they realize is very low.