Determinasi Hubungan Pengetahuan Dewan tentang Anggaran dengan Pengawasan Dewan pada Keuangan Daerah (APBD) (Studi Empiris pada DPRD Se-Karesidenan Kedu)

Yulinda Devi Pramita

Lilik Andriyani

Universitas Muhammadiyah Magelang


This research examines the influence of organizational commitment, accountability, public participation and transparancy of public policy on the relationship between knowledge about the budget with the control board of the council on local finance (budget). The problem is whether the council in carrying out its oversight functions over the board due to the knowledge about the budget because council members are generally depart from the political (party) or more caused by other problems. Sample of research using purposive sampling that is a member of the board of the Commission for Economic, Financial and Legislative Budget Board of the City and County area as Kedu Residency. The number of respondents of this study were 99 copies or 67%.

The results prove the relationship between knowledge about the budget with the control board of the council on local finance are influenced by organizational commitment, accountability and public participation. While the transparency of public policy does not affect the relationship between knowledge about the budget with the control board of the council on local finance. Therefore this study sported anothetr studies before.

Keywords: Organizational Commitment, Accountability, Public Participation, Transparancy in Public Policy, Scientific Council on Budget and Financial Control Area (Budget)

Reform has brought changes to the system of political, social, community and economy, giving rise to the diverse demands of good governance. One of the reform agenda that is the existence of financial decentralization and regional autonomy. Law no. 32 and 33 in 2004 is a milestone in the early implementation of regional autonomy and the initial process of regional financial budgeting reforms in Indonesia. Law no. 33 of 2004 Article 1 paragraph (2) states that local government is the operation of government affairs by the regional government and parliament according to the principles of autonomy and the duty of assistance to the principle of autonomy within the system and the principle of Republic of Indonesia as defined in RI State Constitution in 1945. It is highly implications for the changes in the system of decision-making related to resource allocation in the budget of local governments such as budgets (Ritonga, 2009) and the legislative and executive relations in the region. Parliament is expected to be more active by the board of capturing the aspirations of developing in the community later adopted in various forms of public policy in the region jointly Regional Head (Regent or Mayor).

Autonomy, real, responsible for bringing changes in the pattern and system of supervision and inspection. Changes in the pattern of supervision related to the flexibility given to local governments to regulate and manage his own household, it would require the area of ??financial management that is able to control the financial policy of regional economic, efficient, effective, transparent and accountable. Government Regulation Number 58 Year 2005 regarding Regional Financial Management, section 132, declared Parliament to supervise the implementation of local regulations regarding the budget.

The legislative body has three general functions: (1) the legislative functions (functions make regulations), (2) budget function (function to compile the budget), and (3) oversight function (function to oversee the performance of the executive). This study will discuss the functions of supervisory boards in the budget starting from the preparation, implementation and evaluation of budget reporting to the executive branch do. The issue is whether the council in carrying out oversight functions on a regional finance (budget) due to the council about the budget given the knowledge of board members generally depart from the political (party) or more caused by another factor. In addition, whether organizational commitment, accountability, public participation, and transparency of public policy will affect the relationship of knowledge to the council about the budget oversight council on regional finance (budget).

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