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All Journal Dusturiah : Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial
Ayumiati Ayumiati
Doesn Fakultas Ekonomi Dan Bisnis Islam UIN Ar-Raniry Banda Aceh
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PERAN DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) DALAM PENGAWASAN KEUANGAN DAERAH Ayumiati Ayumiati
Dusturiyah: Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial Vol 7, No 2 (2017)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/dusturiyah.v7i2.3257

Abstract

Budgeting is planning arranged systematically in form of numeral and stated in unit of monetary which covering entire company activities for particular period in the future. In arrangement of budget for public sector should be determined the allocation of amount of fund in each program and government activity in monetary unit. In this case, role of DPRD to monitor local finance is very needed, so that the program which has arranged can run effectively, efficient and economical. In addition, monitoring conducted by DPRD should be direct and indirectly. As for the direct monitoring was observing, investigating, and inspection, while the indirect monitoring was to learn the report accepted from implementation. Be sides, in implementation of monitoring the DPRD has special committee referred to Budgeting Committee.
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