Journal of Accounting Science
Vol 3 No 2 (2019): July

Pengetahuan Dewan Tentang Anggaran Dalam Pengawasan Keuangan Daerah (APBD) Di Kabupaten Sidoarjo

Santi Rahma Dewi (Universitas Muhammadiyah Sidoarjo)
Kukuh Sinduwiatmo (Universitas Muhammadiyah Sidoarjo)
Sarwenda Biduri (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
31 Jul 2019

Abstract

This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD).This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council.The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done

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Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and ...