Abstract
Purpose –The purpose of this paper is to investigate the strengthening approach followed by Indonesian local legislative councils in particular on local government annual budget oversight, this study aims to discuss and examine what and how the approach of strengthening must be managed and conducted by local legislative members. Design/methodology/approach –The study is based on the results of a qualitative in depth interviews involving 5 members of local legislative councils, 1 professional regional planning and budgeting consultant, 1 professional facilitator i n strengthening local legislative councils and local council secretariat which is in charge of organizing secretarial and financial administration, supporting the implementation of the tasks and functions of the local legislative councils. The in depth interviews uses the case study method in five districts in east java province, Indonesia. Findings –The findings confirm that strengthening budget oversight by local legislative councils must begin from planning, budgeting process to the oversight of public services. In order budget oversight to be more directed and planned, the local legislative councils must implement several steps including determining targets and standards, measuring actual performance, comparing results with predetermined targets and standards, taking necessary corrective actions. Another thing that is quite crucial for local legislative councils is encouraging the realization of an effective and efficient organization. To realize such an organization, every government agency must be prepared to utilize the wealth of knowledge it has. Knowledge management is an effort to improve organizational capabilities in managing intellectual assets: existing knowledge and experience. Lack of capacity was not just individual, therefore it is very necessary a comprehensive capacity-development package is needed for member of local legislative councils. And the supporting from local council secretariat is very important and crucial in budget oversight activities Practical implications – The findings have implications for local legislative council should be develop standard operating procedures in budget oversight as a standardization of the mechanism must be conducted by local legislative members in completing their budget oversight, reducing the level of errors and omissions that may be carried out in implementing their duties and increasing the efficiency and effectiveness of the implementation of duties and responsibilities of individuals and the organization as a whole; Keywords : Budget Oversight, Local Legislative Councils, Strengthening Strategy, Knowledge Management, Indonesia Paper type : Research paper DOI : 10.7176/EJBM/11-24-07 Publication date : August 31 st 2019
Highlights
In the past decade much research has focus on local government budget and local parliamentarians become key issue in democratic governance
When reviewing of previous research we found that some researchers have discussed about capacity building of parliamentarians, overspending political budget, the role of local political elites, analysis of public service expense policy, the role and impact between councilor education levels, increasing the effectiveness and efficiency of public service expenditure budget allocations, participatory budgeting, transparency of local government, budget fraud and the impact of corruption
The purpose of this study was to investigate the strengthening strategy followed by Indonesian local legislative councils in particular on local budget oversight, this study aims to discuss and examine what and how to ensure that local budget allocations are in line with local development priorities and are aimed at improving the welfare of the community and its use and utilization economically, efficiently and effectively and managed transparently and accountably to minimize the occurrence of budget leakage or corruption
Summary
In the past decade much research has focus on local government budget and local parliamentarians become key issue in democratic governance. The main task of local legislative councils is to making decisions on behalf of the community and citizens, so, what is the role of local legislative councils expected by the community is As policymakers, they can contribute to policy-making process through their role in supervision function, through advisory groups, committees and in their interactions with the executive. Local legislative councils is a legislative body that has budget rights (the right to set a budget while monitoring the implementation of the local budget), and in implementing the people's mandate, the local council should be able to produce political decisions / public policies that have a positive impact through the instruments of local legislative councils functions, namely the functions of legislation, budgeting and supervision All implementation of these functions is at the core of representative politics. The purpose of this study was to investigate the strengthening strategy followed by Indonesian local legislative councils in particular on local budget oversight, this study aims to discuss and examine what and how to ensure that local budget allocations are in line with local development priorities and are aimed at improving the welfare of the community and its use and utilization economically, efficiently and effectively and managed transparently and accountably to minimize the occurrence of budget leakage or corruption
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