ABSTRAK
Pendelegasiankewenanganurusandaerahdanpengelolaankeuangandaripemerintahpusatkepadapemerintahdaerahdiperlukankecermatandanketelitiandalampengalokasiankeuangan yang ada di daerahsertamempertimbangkandanmemperhatikan program kegiatanuntukmenghindaripemborosan.DPRD mempunyaiperanan yang pentingdalammenentukan APBD. Dari latarbelakangdiatas, penulisinginmengetahuibagaimanaperanan DPRD KabupatenKaranganyardalam proses penyusunan APBDpadatahun 2014.
Penelitianbertujuanuntukmengetahuiperanan DPRD KabupatenKaranganyardalam proses penyusunan APBDpadatahun 2014. Landasanteori yang digunakanadalahtentangberbagaihal yang berkaitandenganperanan DPRD, proses penyusunandanpenetapan APBD.
Jenispenelitian yang digunakanadalahdiskriptifkualitatif.Teknikpengumpulan data melaluiobservasi, wawancara, dokumentasidankumpulanarsip.Validasi data dengan membandingkan data hasilpengamatandengan data hasilwawancaradariberbagaisumber yang berbeda yang tersedia.Teknikanalisis data dilakukandengan model analisisinteraktif.
Berdasarkanpenelitian yang telahdilakukan, dapatdisimpulkanbahwaDPRD KabupatenKaranganyarsangatberperandalam proses penyusunan APBD hingga proses pengesahannya. Peran DPRD tertuangdalamketigafungsinyayaitufungsilegislasi, fungsianggarandanfungsipengawasan.Dalamhalpenyusunan APBD fungsianggaranmerupakan fungsi pentingkarenasebagailembagalegislatif, DPRDmemilikiwewenangdalampenentuanalokasianggaran yang dibutuhkanolehmasyarakatkhususnyaKabupatenKaranganyar. Peran DPRD dalam proses penyusunan APBD ditunjukkan dengan pembentukan BadanAnggaranyang tugas-tugasnyaberpengaruhpadasaat DPRD penyusunan anggarandaerah, penyusunan RAPBD sebelumditetapkan menjadi APBD, saatBupatimempersiapkanRancanganPeraturan Daerah tentang APBD danmelakukanpembahasanRancangan KUA-PPAS. Proses penyusunan APBD sesuaidenganperaturandaerahdansesuaidenganjadwalpenyusunan APBD seperti yang tercantumdalamPermendagriNomor 13 Tahun 2006. Serta dalampengalokasiananggaransesuaidenganPeraturanMenteriDalamNegeriNomor 21 Tahun 2011.
Kata Kunci : Peranan, DPRD, Anggaran, APBD, Proses Anggaran
ABSTRACT
The delegation of authority to regional affairs and financial management from central government to local governments required precision and accuracy in financial allocation in the area as well as to consider and pay attention to the program of activities to avoid waste. Parliament has an important role in determining the budget. From theabove background, the authorswanted to knowhowthe role ofParliamentKaranganyarthe budget processin 2014.
The study aims to determine the role of Parliament Karanganyar the budget process in 2014. The foundation of the theory used is about various issues related to the role of Parliament, the process of preparation and adoption of the budget.
This type of research is descriptive qualitative. The technique of collecting data through observation, interviews, documentation and collection of records. Validation of data by comparing the observed data with interview data from different sources are available. The data analysis techniques with interactive model.
Based on the research that has been done, it can be concluded that the assembly Karanganyar very important role in the budget process to the endorsement process. The role of Parliament contained in the third function is the function of the legislative, budgetary and oversight functions. In terms of budgeting is a budget function is an important function as a legislative body, the Parliament has the authority in determining budget allocations needed by the community, especially Karanganyar. The role of Parliament in the budget process with the establishment of the Budget Agency indicated that affect their duties when Parliament budget preparation area, preparation of the budget bill before the budget is set to be, at the Regent prepare draft Regional Regulation on the budget and a discussion draft KUA-PPAS. Budget process in accordance with local regulations and in accordance with the budget preparation schedule as listed in PermendagriNomor 13 Tahun2006. As well as the budget allocation in accordance with PeraturanMenteriDalamNegeriNomor 21 Tahun 2011.
Keywords :Role, Parliament, Budget Agency, Budget Process.
