The Oversight Function of The House of Representatives of The Regional Parliament on The Implementation of The Regional Budget of Maros Regency

Abstract

Objective: This study aims to comprehensively analyze the oversight function exercised by the House of Representatives of the Regional Parliament in monitoring and evaluating the implementation of the regional budget in Maros Regency. It seeks to identify the mechanisms, challenges, and impacts of this oversight on financial management and governance within the region. Theoretical Framework: This research employs a multi-dimensional theoretical framework drawing from theories of legislative oversight, budgetary control, and local governance. It utilizes concepts related to the roles and responsibilities of legislative bodies in budget oversight, including the principal-agent theory, accountability structures, and the relationship between the executive and legislative branches in budget implementation. Methodology: This study employs a mixed-method approach involving qualitative and quantitative methodologies. Qualitative data collection includes interviews, focus group discussions, and document analysis to understand the perceptions, experiences, and processes of oversight. Quantitative analysis involves statistical assessments of budgetary allocations, expenditures, and performance indicators. The study also employs comparative analysis with similar regional bodies for contextual understanding. Results and Conclusion: The findings reveal the mechanisms utilized by the House of Representatives in overseeing the implementation of the regional budget in Maros Regency. It identifies strengths and weaknesses in oversight practices, highlighting challenges faced by the legislative body in ensuring effective financial governance. The study concludes by discussing the implications of these findings on improving oversight mechanisms for better financial accountability and governance at the regional level. Originality/Value: This research contributes to the literature by providing a detailed analysis of the oversight function of the House of Representatives of the Regional Parliament specifically focused on the implementation of the regional budget in Maros Regency. It offers insights into the practical dynamics, challenges, and potential improvements in legislative oversight practices within regional governance, thereby contributing valuable knowledge to enhance financial transparency and accountability mechanisms in local administrations.