<![CDATA[Penelitian ini bertujuan untuk mengetahui pelaksanaan dan hambatan-hambatan yang dihadapi dalam pelaksanaan fungsi pengawasan oleh DPRD dalam pelaksanaan APBD di Kabupaten Polewali Mandar. Jenis penelitian ini adalah deskriptif kualitatif dengan pendekatan sosiologis dan yuridis. Hasil penelitian menunjukan bahwa pelaksanaan fungsi pengawasan anggota DPRD terhadap pelaksanaan APBD belum sepenuhnya dilaksanakan secara efektif. Faktor penghambat pelaksanaan tugas dan fungsi DPRD yaitu: (1) terbatasnya kualitas Sumber Daya Manusia (SDM) anggota DPRD Kab. Polewali Mandar, (2) ketersediaan sarana dan prasarana yang kurang memadai, dan (3) ketersediaan anggaran yang kurang memadai. This study aims to determine the implementation and obstacles are encountered in the implementation of the oversight function by Parliament in the implementation of the budget in Kabupaten Polewali Mandar. Type of the research is descriptive qualitative with sociological and juridical approach. Results of the study showed that the implementation of the oversight function Members of Parliament on the implementation of the budget has not been fully implemented as effectively. The inhibited factors in the implementation of the tasks and functions of Parliament are: (1) lack of quality of human resources of member DPRD Kab. Polewali Mandar, (2) the availability of facilities and infrastructure are less adequate, and (3) the availability of a budget that is less than adequate.]]>
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