Florencia, Serafin (2026) Analisis Monitoring oleh Dewan Perwakilan Rakyat Daerah terhadap Anggaran Pendapatan dan Belanja Daerah Kabupaten Sidoarjo Tahun Anggaran 2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to analyze the monitoring function of the Regional House of Representatives (DPRD) regarding the implementation of the 2024 Regional Revenue and Expenditure Budget (APBD) in Sidoarjo Regency. Utilizing William N. Dunn’s theoretical framework, this study examines four main variables: compliance, auditing, accounting, and explanation. The research method is descriptive qualitative, with data collected through in-depth interviews, observation, and documentation. The results indicate that the Sidoarjo DPRD has performed its monitoring function normatively but has yet to reach a substantive level. This is evidenced by transparency barriers such as "lump-sum" reporting, regional receivables findings of IDR 536 billion, and a high budget surplus (SiLPA) reaching IDR 642.7 billion. The failure of economic growth targets and budget absorption was triggered by bureaucratic issues following corruption cases and poor procurement timing.. The legislature's critical stance through LKPJ recommendations serves as a political explanation to drive executive performance improvements. Optimizing monitoring requires reporting digitalization and strengthening regional financial governance integrity. Keywords: Monitoring, Regional House of Representatives (DPRD), Regional Budget (APBD), William N. Dunn, Sidoarjo Regency.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | J Political Science > J General legislative and executive papers J Political Science > JQ Political institutions Asia > JQ224 Public policy and administration J Political Science > JS Local government Municipal government |
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| Divisions: | Faculty of Social and Political Sciences > Departement of Public Administration | ||||||||
| Depositing User: | Serafin Florencia | ||||||||
| Date Deposited: | 20 Jan 2026 03:11 | ||||||||
| Last Modified: | 20 Jan 2026 03:11 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48893 |
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