Analisis Fungsi dan Peran DPRD dalam Pengawasan Anggaran Pendapatan dan Belanja Daerah (APBD) di Kota Medan

Abstract

This study aims to identify and analyze the functions and roles of the Regional People's Representative Council (DPRD) in overseeing the Regional Revenue and Expenditure Budget (APBD) in Medan City. As a regional legislative body, the DPRD holds three main functions: legislation, budgeting, and supervision. Oversight of the APBD is a crucial aspect to ensure that budget implementation is conducted in accordance with regulations, efficiently managed, and effectively targeted toward regional development goals. This research employs a qualitative method with a descriptive approach. Data were collected through interviews with relevant sources from the DPRD and the Medan City Government. The findings indicate that the DPRD of Medan plays a significant role in ensuring transparency and accountability in order to optimize the oversight function of the APBD.