Pertanggungjawaban Akhir Tahun Anggaran 2002 Walikota Medan kepada DPRD Kota Medan setelah Keluarnya Undang-Undang Nomor 22 Tahun 1999 tentang Pemerintahan Daerah

Abstract

 Before issuing the Undang-undang acts No. 22 of 1999 about local government, the administration of government in Indonesia colored with a decentralized government. It means, those local governments were not given any autonomy for own ruling of administration. In administration of local government seemly existed a power supremacy of district leader, resulted in DPRD as legislative institute unable to administer its function as expected in legislative and as the supervising institute for the administration of government. Therefore, UU No.22 of 1999-acts as a product in order to rearrange relationship between Central Government and Local governments and the relations of district leader with DPRD in this case for addressing formally of accountability report of ending year's balance by District leader over DPRD. The study is conducted in order to know the implication of local government administration in implementing UU No.22 of 1999 and the implementation ruling, particularly the sections regulated regarding the accountability of District Leader of every on end of year's budget on DPRD, namely accords to Section 19 of article (1), Section 44 of article (2) and Section 45 of article (1). As well as Government Regulation No. 105 of 2000 about the management in accountability of local government's finances and the Government Regulation No. 108 of 2000 about the Method in Accountability of District Leader. The study is conducted on the office of Major of Medan and office of DPRD Kota Medan, adopted there an analytical descriptive juridical. The characteristic to this study is known as normative juridical, supported some empirical data(s). The primary data obtained through an interview, while secondary data obtained through a library research. The data as collected then classified and analyzed juridical and still interpreted it in logic system adopted an inductive and deductive methods, there of course by qualitative approach.

 The result of study showed that by the issuing The Undang-undang No. 22 of 1999-Acts has a another consequence in the system of Local Government, particularly the method in accountability of District Leader, since as long as relied on the UU No. 5 of 1974-Acts order the District Leader is provided a top rank position in that district. The District leader as single ruler in administration in that district, however so DPRD unable to implement the function optimally as expected. Thus, by issuing UU No.22 of 1999-Acts the position of DPRD then equal its level with District Leader, DPRD is involved to implement in that District, either to have key position upon Kepala Daerah of Propinsi/Kabupaten/Kota in preparation and provide his performance accountability over DPRD. The study showed that the mechanism implementation of his formal accountability of end of year for 2002 as Walikota Medan over DPRD Kota Medan still find some restriction. This is as consequence not available find any additional provisions about the method for assessment of City asset in arrange City balance, expected it is a guidelines in arranging the report of accountability. It has not been interpreted properly the essential of the accountability report of end of year's budget by District Leader as it is basically more focused on the progress report. The valuation of DPRD on the report of accountability of end of year budget 2002 by Walikota Medan in this matter can be accepted with some notes for review in the future.