出版社：International Institute for Science, Technology and Education
摘要：This research is to reveal the nature of the functions of the local house of representative (called DPRD) in budgeting process. This means to provide clarity about the limited scope of local house of representative authority in budgeting activities. The research results reveal two things: first, the function of local house of representative is essentially to control fiscal. It means that budgeting discussion activities conducted by DPRD is to ensure compliance: (1) designing KUA, PPAS, and RKPD; and (2) the draft of the local regulation and KUA, PPAS, as well as RKPD, with the limited scope of discussion is following: (a) policy of revenue, expenditure, and financing; (b) program priorities and limited (plafond) budget for each program; and (c) the allocation of the budget and program of activities. Second, the discussion of the draft of the local regulation on budget revenue and spending areas (APBD) technically implemented by the Commission must reach all level of activity and type of expenditure. The scope of such discussion is not only potentially causes budgetary transactions practice, but also exceeds the limit of the Law No. 23 of 2014 and its implementation in the forms of the the Governmental decree No. 58 , 2005 and the Ministeri of Internal Affairs Decree No. 59, 2007.
其他摘要：This research is to reveal the nature of the functions of the local house of representative (called DPRD) in budgeting process. This means to provide clarity about the limited scope of local house of representative authority in budgeting activities. The research results reveal two things: first, the function of local house of representative is essentially to control fiscal. It means that budgeting discussion activities conducted by DPRD is to ensure compliance: (1) designing KUA, PPAS, and RKPD; and (2) the draft of the local regulation and KUA, PPAS, as well as RKPD, with the limited scope of discussion is following: (a) policy of revenue, expenditure, and financing; (b) program priorities and limited (plafond) budget for each program; and (c) the allocation of the budget and program of activities. Second, the discussion of the draft of the local regulation on budget revenue and spending areas (APBD) technically implemented by the Commission must reach all level of activity and type of expenditure. The scope of such discussion is not only potentially causes budgetary transactions practice, but also exceeds the limit of the Law No. 23 of 2014 and its implementation in the forms of the the Governmental decree No. 58 , 2005 and the Ministeri of Internal Affairs Decree No. 59, 2007. Keywords: Authority of DPRD, Local Budgeting.
