Jurnal Hukum Volkgeist https://doi.org/10.35326/volkgeist.v6i1.1391 Vol. 6 No.1, December 2021 27 Supervision System for the Management of Regional Revenue and Expenditure Budgets in Makassar City Ernita Rahmadhani Bym1*, Andi Pangerang Moenta1, Zulkifli Aspan1 1Faculty of Law, Hasanuddin University, Indonesia *Correspondence: Rahmadhanibymernita@gmail.com ARTICLE HISTORY ABSTRACT Received: 03.09.2021 Accepted: 24.12.2021 Published: 27.12.2021 This study aims to analyze the system and mechanism of supervision of the management of the APBD and the form of implementation of the supervision of the management of the APBD in Makassar City. This research was conducted using empirical normative research methods. The data collection technique used is in the form of field research by interviewing related parties and conducting library research. The results showed that the supervision carried out by the DPRD and the Makassar City Inspectorate had not run optimally due to the many shortcomings in the supervision process. The form of implementation of supervision has been carried out well, however, there were many problems found because there were several individuals who made administrative errors such as delays in providing data. Keywords: APBD; Makassar City; Supervision ARTICLE LICENCE Copyright © 2021 The Author(s): This is an open-access article distributed under the terms of the Creative Commons Attribution ShareAlike 4.0 International (CC BY-SA 4.0) 1. Introduction An g g aran Pe nda patan Be la nja o r APBD i s a te ch niqu e fo r ma nag ing re gion al fi nan cia l resources. R e g i ona l fi n ancial ma n agement i s me a nt to e n su re th e fo rmation o f a n o rd erly, p re dictable, a nd just e n vi ronment (H amidi, 2 0 12) . Wi th reg iona l fi nan cia l ma nagement i n p lace, i t i s b e lieved th at management w i l l b e mo re o rd e rl y a n d e ffe ctive i n mo ti va ti n g e co n omi c i mp roveme nt, b u d get d i stributio n th a t is on ta rg e t, a nd th e creation of mo re stable e conomic cond itions fo r th e commu nity's w elfare (Madura, 2001). Ma n a ge men t o f a n APBD e n co mpasses a l l a cti vi ties, i n cl u ding p l a n ni ng, b u dgeting, i mp l ementa ti on, a d mi nistra ti on, re p o rtin g, a cco un ta bility, a n d mo n i toring (Ma rd ia smo, 2 0 0 2). The APBD 's ma n a gement re q uires o ve rsight to e n su re th a t th e g o ve rnment's o b j ective s a re me t. W here b u d g et co n trol i s co n du cted to ve ri fy th a t th e APBD i s ma n a ged i n a cco rdance w i th i ts o b j ectives and stra te g ies. APBD o ve rsight a cts a s a re fe re nce fo r se l e cting a nd e va l uating th e a p p ropriateness of b u d g et i mplementa ti on, i nclud ing w h ether th e b u dget to b e u tilized co mplie s w i th a ppl ica ble regulations (F a h mi l, 2 008 ). Su p e rvi sio n o f th e APBD i s cri tica l to e n suri ng th a t th ere a re n o l eakages o r a n omalie s i n AP BD e a rn in gs a nd e xpe nditures a nd to a chie vin g g oo d g overnance, n a me ly re sponsibl e g overnance (Syauqi e t a l ., 2 0 1 7 ). T h e stra te g y fo r su p e rvising l o ca l g overnme nt i mp l ementa ti on i s e xp e cted to a void co rru ptio n, co llusion , n epo tism, a bu se o f a u th ori ty, l e aka ge, w a ste o f sta te w e alth a n d a u thority, illegal l e vi es, an d a vari ety o f othe r types o f ano mal ies that can ob stru ct d evelopment i mplementation (Nawawi, 2 0 1 9 ). Acco rd ing to Su a raSulsel.id, th e Ma kassa r C i ty R eg iona l H o use o f R e p resentati ves (D PRD) has u rg e d th e Ma kassa r C i ty G o ve rnment to b ra vely re lea se d a ta o n th e C o vid -19 h a ndli ng b u dge t. This is b e ca use h un dre ds o f b il lions o f rupi ah w ere d iscovered i n th e C o vid -19 bu dget th at w ere n ot recognized (Yu n u s, 2 0 2 0) . T h ese fi n din gs i mp ly th a t g o o d g o vernan ce h a s n o t b e e n e ffe ctively i mp lemented in Ma ka ssar C i ty. https://doi.org/10.35326/volkgeist.v6i1.1391 mailto:Rahmadhanibymernita@gmail.com P ISSN: 2528-360X E ISSN: 2621-6159 Jurnal Hukum Volkgeist Volume 6 No 1: 27-34 28 2 . Me th odology T h e a u thor e mplo ys tw o d istinct type s o f re sea rch i n th is stu dy: e mpirica l a n d n o rmative . Empirical stu d y i s fi eld research tha t e xamine s th e l a w i n i ts n atura l se tti ng a nd h o w i t o perates i n th e co mmunity. Ad d i tio nally, n o rma tive re search i s u ti l ized to su p p lement e mp irical re se arch i n o rd e r to a sce rtain the ru l e o f l aw i n o rd er to re so lve e xisting l e gal ch all en ges. T he re sea rch w as cond ucte d a t Makassar City's R e g i ona l F inan cia l a n d Asset Ma nage men t Age ncy (BPKAD), Ma kassa r C i ty D PRD , a nd Ma kassar City In sp e ctora te . D i re ct o b serva ti on i s u se d to co l l ect d a ta, a s w e l l a s d o cumenta ti on a n d i n tervi ews with re l e vant so u rces, a s w e l l a s a re vi ew o f th e l i te rature. Afte r co llecting d a ta fro m fi e ld re sea rch a nd the l i te rature, i t i s p ro cesse d to create systematic d a ta. 3 . R e s u lt a nd D iscuss ion T o ma ke i t re a l G o od g o vern ance n a me ly a syste m o f g o vern men t w ith g oo d a n d a ccountable g o ve rnance re q uires i n ternal a n d e xte rna l su p ervision (Pra da na, 2 0 14 ). In te rnal su p ervisi on i s ca rried o u t b y a su p e rvisory u n it w hich i s u n der th e scop e o f th e g overn men t, n amely th e te mporary i n spe ctorate, w h i l e th e e xte rn al su p ervisory fu n ction, o u tside th e sco pe o f th e Ma ka ssar ci ty g o ve rnment, i s ca rried o u t b y th e D PRD . T h is i s i n l i ne w i th th e ma nda te o f Articl e 2 18 o f L aw N u mbe r 2 3 /2014 co ncer ning the fu n cti on o f i n te rnal co n tro l, w h i ch i n cl u des th e fo l l o win g: (1 ) T h e g o ve rnment i s re sp o nsi ble for su p e rvi sin g th e a d ministra tion o f re g io nal g o vern men t, w h ich i n cludes th e fo ll owing : a . Su p ervising the i mp l ementa ti on o f g o vern men t a ffairs i n th e r e gi ons; a nd b . Su pervising re giona l re gul ations a nd regional h e a d re gul ations. (2 ) In a cco rda nce w ith a ppl ica ble l a ws a nd re gula ti ons, th e su pe rvision re ferred to in p a ra graph (1) l etter a n i s carri ed o ut b y th e g overnment's i n te rna l su pervisory a pp ara tus. C o n cernin g th e D PRD 's su p ervisory fu n ction, i t i s cl e a rly d e fin ed i n Arti cle 1 5 3 o f L a w 2 3/2014, w h i ch i n clu des th e fo llow ing: a . Impl eme ntation o f d i strict/city re gul ations a nd re gen t/mayor regulations; b . Imp l e me ntation o f o th e r l a ws a n d re gul ations p e rta ining to th e a d ministra ti on o f d i strict/city regional g o ve rnments; a n d c. Imp l ementatio n o f fo l low-up o n th e results o f th e Su pre me Aud it Ag ency's audit of fi n a n ci al state men ts. 3 .1 Mo n itoring of A PBD b y D PRD Ma kas sar C ity Su p e rvi sio n o f APBD a d min istrat ion b y D PRD i s a ri gh t th at e a ch D PRD me mbe r h a s i n th e context o f d e fe n din g th e co mmun ity's i nterests. T his o versight a tte mpts to e nsure th at th e g overn men t's budget fo r a cti vi ti es a nd d evelopment i s i mp l emented i n a ma n n er co n siste nt w i th co mmunity e xp ec tations ('Ama l ia, 2 0 13) . As sta ted i n Article 1 p o int 4 o f L a w 2 3 /2014 , D PRD i s a re g ion al p e ople 's re presentative i n sti tution th a t i s d o mici led a s a n e l e ment o f re g i onal g o vernment a d ministrati on. D PR D i s a n e xternal su p e rvi sor w hich o ne o f i ts d u ti es a n d a utho ritie s i s to su pervise. T h e su p ervisory fu n ction o f th e Ma ka ssar C i ty D PR D i s re g ul ated i n Arti cle 2 3 o f Ma ka ssar City D PR D R e g ula tion N u mbe r 2 o f 2 0 1 9 co n ce rni ng Ame n dme nts to th e R e g u latio n o f th e Ma ka s sar City R e g i ona l Peo ple's R epresentative C ou nci l N umber 1 o f 2 018 co ncerning Orders a s fo llo ws: a ) T h e su p ervisory fu nction i s carried o u t th rough th e fo ll owin g: a ) Su pervision o f th e i mpl ementation o f l o ca l regu lation s a nd ma yoral re gulatio ns; b ) Supervi sio n of th e i mp lementation of o ther laws and re g u la tions g o ve rni ng th e a d mi ni stration o f re g i ona l g o ve rn men ts; a n d c) Su p e rvision o f the i mp l ementa ti on o f th e re su lts o f th e Audi t Bo ard's a udit o f fi na nci al sta te men ts. b ) T h e su p e rvision re fe rred to i n p a ra g ra ph (1 ) ma y b e a cco mplished i n th e fo l l ow ing w a ys: a) C o mmi ssion w o rk me e tin gs w ith l o cal g o vernme nts; b ) W o rkin g vi si ts a n d fi e ld vi sits; c) G eneral h e a rin g me etings; a nd d ) C ommu nity co mplai nts.. c) Ba p e mperda p e rfo rms th e su p e rvisory d u ty sp e cifie d to i n p a ra graph (1 ) l e tte rs a a n d b by co n d ucting e valu ations o f th e e ffe ctiveness o f re g i on al ru l es, ma yoral re g ula tions, a n d o ther laws a n d re g ulatio ns. Me a n wh ile, th e d u ti es a n d a u thorities a re re gu lated i n L a w N u mber 9 o f 2 0 1 5 co n ce rning the Se co n d Ame ndment to L a w N umber 2 3 o f 2 0 14 co nce rni ng R egio nal G ove rnment Arti cl e 1 5 4. W ith the su p e rvi sio n o f th e APBD b y th e D PRD, i t i s h o ped th at th e ma na gement o f th e APBD w il l ru n a s e xpected. P ISSN: 2528-360X E ISSN: 2621-6159 Jurnal Hukum Volkgeist Volume 6 No 1: 27-34 29 T h e su p ervision o f th e APBD b y th e D PR D i s o f co u rse th ro ugh a su p e rvisory sys te m a n d o f co u rse it mu st fo l l ow th e l a ws a n d re gulati ons. F ro m th e re sults o f th e i n terview b y Mr. H asanud din L e o a s a me mber o f th e D PR D, h e explained th e APBD su pervi sion system b y th e D PR D a s fo llows: “ Se b a g a im an a t r i f u n g si D PR D ya n g sa la h sa t u n ya a d a la h f u n g si p e n g aw asa n t e r h a da p APBD. Sist e m p e n g a w asa n o le h D PRD d im ula i m e laku ka n p e m ba h asa n d ar i a pa ya n g t ela h d ire nca nakan o le h p e m e r in t ah ko t a , ke m u d ia n d ib ah a s m u lai d a r i p e mb a ha sa n ko m isi -ko m isi d ila nju t kan ke b adan a n g g a r a n, g u n a u n t u k m e laku ka n se m a ca m ve r if ikasi t e rh a da p a p a ya n g m e n jad i p e re nca n aa n yang t e la h d ila ku ka n o le h p e m er int ah ko t a ya n g ke m ud ian d ia juka n ke p ad a D PR D. N a h se t e la h d ib a h a s d a n d ila ku ka n co m b in e a n t a r a m u sr e n ba n g d a n h a sil r e se s. Ke m u dian d ila ku ka n p e m b a ha san a n ta ra ka m i d an p e me rin ta h ko t a a pa ya n g m e n jad i ke b ut u ha n m a sya rakat, a p a ka h it u b isa te pe n uh i d an b isa d ian g ga rka n. S ela n jut nya se te lah it u d ise tu jui m a ka a ka n d ibahas p e r ko m isi b a r u ke b a d a n a n g g a r an d a n se la n ju tn ya d ip a r pu rn aka n . Se t e la h d ip a rip u rna ka n maka a ka n m e n ja d i su a t u d o ku m e n d a n a ka n d ip e r d a ka n. Se t e la h d o ku m e n d i p e r d a ka n ke m u dian d ija d ika n p e d o m an d a lam m e liha t a pa ya n g m e n jad i p e laksa n aa n d ila p an g an .” " As f o r t h e t h r ee f u nct ion s o f t h e D PR D, o ne o f w h ich is t h e f u n ctio n o f o ve r sig ht o f t h e A PBD. The su p e r viso r y syst e m b y t h e D PR D b e g in s w it h a d iscu ssio n o f w h a t h a s b e e n p la n n e d b y t h e city g o ve r n m e n t, t h e n it is d iscu sse d st a r t in g f r o m t h e d iscu ssio n o f t h e co m m issio n s p r o ce e d t o the b u d g e t a g e n cy, in o r de r t o ca r ry o u t a kin d o f ve r if icat ion o f w h a t is t h e p la n t h a t h a s b e e n ca rried o u t b y t h e cit y g o ve r n me n t w h ich is t h e n su b mit t ed t o t he D PRD . N o w , a f t e r d iscu ssin g a n d co m b in in g t h e M u sr e n b an g a n d t h e r e su lt s o f t h e r e ce ss. T h en a d iscu ssio n w a s h e ld b e t w e e n u s a n d t h e cit y g o ve r n m e n t w h a t t h e p e o p le ' s n e e ds w e r e , w h ether t h e y co u ld b e m e t a n d b u d g e te d f o r. F u rth e rmo re , a f t e r it is a p p r ove d, it w ill b e d iscu sse d p er new co m m issio n t o t h e b ud g et a ge n cy a nd f urt h er r e fin ed . A ft e r it is f ina lize d, it will b e com e a d ocument a n d w ill b e t r a d e d . A f t e r t h e d o cu m e n t is in t h e r e g io n a l r e g ula t ion , it is t h e n u se d a s a g u id e in se e in g w h a t is b e in g im p lem en t ed in t h e f ie ld .” T h e D PR D's mo ni to rin g i s e sse ntiall y a co n ti nual p rocess th a t i s mo re p o litical i n n a ture than te ch n ical. Acco rding to th e a u th o r, b ased o n th e re su l ts o f i n te rview s, th e p ro cess a nd su pervisory me ch a nism u se d b y th e Ma kassar C i ty D PR D h a ve n o t o p erated p ro perly, a nd th e APBD monitoring p ro ce ss co ntinue s to h ave n umerous fl aws. T h e e xi sten ce o f d e fi ci encies i n th e su pe rvisi on p ro cess th a t h a ve n ot b e en a dd ressed clearly vi o l ate s th e p rin cip les o f g o od g o vernan ce, e ffi ciency, a n d e ffe ctive ness, w h ich re q uire th a t processes a n d i n sti tution s o p e rate i n a cco rdan ce w ith e sta bl ish ed o b j ective s a n d ma ke o p ti mal u se o f a vailab le re so u rces. Where sh ould th e se rvice p erfo rmance g o w ell a n d h ow w ell d o es i t p erfo rm i n comparison to e xp e ctations? T h is a lso o ccu rred since th ere w as n o sta ndard o p erating p ro ced ure fo r D PRD monitoring, a n d w h e n th e a u th o r q u e stion ed D PR D me mb ers, th e y si mp ly sta te d th a t w e fo l l o wed th e e xisting g u i d eli nes. 3 .2 R e g ional B udget Monitor ing Sy stem b y Ma kass ar C ity Ins pector ate T h e D PR D's mo ni to rin g i s e sse ntiall y a co n ti nual p rocess th a t i s mo re p o litical i n n a ture than te ch n ical. Acco rding to th e a u th o r, b ased o n th e re su l ts o f i n te rview s, th e p ro cess a nd su pervisory me ch a nism u se d b y th e Ma kassar C i ty D PR D h a ve n o t o p erated p ro perly, a nd th e APBD monitoring p ro ce ss co ntinue s to h ave n umerous fl aws. In carrying out the tasks referred to, the Makassar City Regional Inspectorate carries out the following functions: 1) Formulation of technical policies in the field of supervision and facilitation of supervision; 2) Implementation of internal control over performance and finances through audits, reviews, evalua tions, monitoring, and other supervisory activities; 3) Implementation of supervision for certain purposes on the assignment of the Mayor; 4) Preparation of Monitoring Results Report; 5) Implementation of the administration of the Inspectorate; 6) Implementation of other functions given by the Mayor related to his duties and functions. The Makassar City Regional Inspectorate has the following job descriptions to accomplish this task: a. Development of a program for planning and functional oversight; P ISSN: 2528-360X E ISSN: 2621-6159 Jurnal Hukum Volkgeist Volume 6 No 1: 27-34 30 b. Development of technical policies pertaining to functional oversight; c. Oversight of local government administration; d. Conducting functional inspections of the regional apparatus and management of other Regional Owned Enterprises in the form of audits, reviews, evaluations, and monitoring, as well as other supervisory tasks; e. Conducting public complaints and special examinations; f. Conducting inquiries into alleged irregularities or abuses of authority based on examination results and public complaints; g. Initiation of self-protective measures in response to alleged anomalies that could endanger the region; h. Establishment of oversight and advisory mechanisms for the implementation of regional government; i. Coordination of the planning, implementation, reporting, and follow-up on the results of the assessment of the Government's Internal and External Supervisory Apparatus (APIP and ESA); j. Coordination of anti-corruption and anti-corruption efforts; k. Work with the national government and local governments to coordinate bu reaucratic reform; l. Provision of all parties with supervisory information services; m. Planning and technical control of financial management, personnel management, and administration of regional property under their jurisdiction; n. Implementation by the secretariat and; o . Development of a functional workforce.F ro m th e j ob d escription a bove, w e ca n se e th a t th e rol e of the i n sp ectorate i s to su p ervise a s w e ll a s g u i de th e b u dget th a t ru ns a t e ve ry sta g e fro m p lanning to a cco u ntabi lity. F ro m th e re su l ts o f i n te rviews o b ta ine d fro m i n fo rman t 2 w h o i s a n i n te rmedi ate a u d itor at the Ma ka ssar C i ty In spectora te e xp laine d th at: “M u la i d a r i A PBD ya n g a d a d i Ko t a , ka m i d a r i p ih a k in p se kt o r a t su d a h m e n g a wa l d a r i a w a l. Dari a w a l se b e lu m ja d i APBD ka n a d a t u r u n n ya , R PJM D , R e n st ra . M u la i a d a P e r a t u ra n M e n t e ri d alam N e g e r i N o m o r 1 3 T ah u n 2 0 0 6 t e nt an g P e do m an P e n ge lo laa n K e u a n ga n D a e ra h, t u g as in sp e ktorat m u la i d a r i a w a l b u ka n h a sa p e m e riksaa n sa ja t a pi ka m i ju g a co n sult ing p e n ga wa sa n. M a kan ya mulai d a r i a w a l sa m pa i a kh ir, se b elu m p ere n can a an d isah ka n ka m i su da h m e la kuka n r e viu a p aka h sudah se su a i a t a u b e lu m . D a la m m e n yu su n D PA a d a st a n d ar sa t ua n h a rg a, a n a lisis st a n da r b ia ya d a n la in n ya ka m i r eviu a p a ka h su d a h se su a i t id ak d e n g an n ila i -nila in ya, su d ah se su a i t id a k d e n ga n ke n t e nt ua n ya n g ada, e f isie n ka h ke m u d ia n d ib a w a ke A n g g o t a D PR D d ib a h as u n t u k d isa h ka n , se t a la h it u d ila ksa n akan d a n ka m i m e la ku ka n p e m e r iksaa n se t e la h m e r e ka b e la n ja kan a p a ka h su d a h se su a i t id a k d e ngan p e la ksa n a a n A PBD. Ka m i m e la ku ka n p e n g a w a sa n m u la i d a r i a w a l h in g g a a kh ir d ia w a l it u n a m a n ya r e viu se d a n gkan d ia kh ir n a m a n ya a u d it r e g u la r. Jika a d a m a sa la h d a la m p e la ksa n a a n n ya ka d a n g a d a p e r m intaan d a r i w a liko t a a t au d a ri m a na ka m i m ela ku kan a u dit kh u sus. Ke n d a la e kst e r n a l t e r ka da ng a d a a sp ir a si a n g g a ra n ya n g t id a k b isa d ia ko m o d ir t e t a p i ke b u tuhan m a sya r a ka t se d an g k an ke n da la in t e rn aln ya m u n gkin le b ih ke S D M ya n g ku r an g m e ng er ti. ” "Starting from the existing APBD in the City, we from the inspectorate have overseen it from the start. From the beginning, before becoming APBD, there was a decline, RPJMD, Strategic Plan. Starting with the Minister of Home Affairs Regulation Number 13 of 2006 concerning Guidelines for Regional Financia l Management, the task of the inspectorate from the beginning is not only inspection but also consulting and supervision. That's why from the beginning to the end, before the planning was approved, we reviewe d whether it was appropriate or not. I n p r e p a r ing t h e D PA, t h e re is a st a n d a rd u n it p rice , t h e a n a lysis o f co st st a n da rd s a n d o t h ers, we r e vie w w h e t he r it is in a cco r d an ce w ith t h e va lu e s, w h e th er it is n o t in a cco rd an ce w ith t h e e xisting p r o visio n s, is it e f f icie n t a n d t h e n b r ou gh t t o D PR D m e m b ers t o b e d iscu sse d f o r r a tif icat io n, after P ISSN: 2528-360X E ISSN: 2621-6159 Jurnal Hukum Volkgeist Volume 6 No 1: 27-34 31 t h a t it is ca r r ie d o ut a n d w e co n du ct a n in sp e ctio n a f t er t he y sp e nd w he t he r it is in a cco r da n ce with t h e im p le m e n t at ion o f t h e A PBD . W e ca r r y o u t su p e r vision f ro m t h e b e g inn in g t o t h e e n d, a t t h e b e g in nin g it is ca lle d a r e vie w w hile a t t h e e n d it is ca lle d a r eg u lar a u d it. I f t h e re is a p r o ble m in t he im ple m en ta t ion so me t ime s there is a r e q u e st f r om t h e m a yo r o r w h e re w e d o a sp e cial a u d it. Ext e r n a l co n st r a int s so m e t ime s in clu d e b u d g e t a sp ir a tio ns t h a t ca n n o t b e a cco m m o d a te d b ut the n e e d s o f t h e co mm u nit y, w h ile t h e in t er na l co nst ra int s m ay b e m ore t o h u m an re sou rce s w ho do not u n d e r st a nd . ” T h i s w a s e mp h a sized a g a i n b y i n fo rman t 3 w h o i s a yo u n g a u d i tor a t th e Ma ka ssar City In sp e ctora te th at: “ Pe n g a w a san ya n g d ila ku ka n in sp e kt o r at ya it u Ka m i m e la ku ka n p e n g a w a sa n d e n g a n t urun la n g su n g ke o b r ik se t e la h d ib e r ika n su r a t t u g a s o le h p im p in a n . Ka m i m e la ku ka n p e m e r i ksaan m e n g e n a i b e b er ap a t r an sa ksi p en g gu na a n gg a ra n S KPD a pa ka h su d a h se su a i a tu ra n a ta u t ida k. Ka m i m e la ku ka n p e ng a wa san la ng su ng d e ng an t e rjun la n gsu ng ke la pa ng a n p e m eriksa a n d o kumen d a n jika a d a h a l - h a l ya n g in g in d i ko n f ir m asika n se ca r a la n g sun g d e n g a n p ih a k t e r kait m a ka kami la ku ka n ko n f ir m a si p e m er iksaa n. Pa d a t a h un 2 0 2 0 ka m i m e la ku kan p e n g aw asa n t id ak la n g sung m e n g g u n a ka n a p lika si sm ar t a u d itin g. Pe n g a w a sa n p re ve nt if a t a u p e n ceg ah a nn ya ka m i la ku ka n ja sa ko n su lt asi ke p a d a SKPD - SKPD yang t e r ka it a g a r t id ak t e rja d i p e la ng g ara n , se d a ng ka n r ep re sif jika d it e mu ka n h a l -h al ya n g m e nyimpang m a ka ka m i m e la ku ka n p e m u kt a h ir an d a t a 2 x se t a h u n se t ia p 6 b u la n . Se h a r u sn ya in sp e kt orat d iiku t ka n d a la m p e r e n ca n aa n t a p i se la m a in i ka m i m e la ku ka n r e viu se t e la h a d a la p o r a n d ari w a liko t a ” . " Su p e r visio n ca r rie d o u t b y t h e in sp ect or at e is t h a t w e ca r ry o u t su p e rvision b y g o ing d ire ctly to t h e o f f ice a f t e r b e in g g ive n a le t t e r o f a ssig n m e n t b y t h e le a d e r sh ip . W e co n d u ct e d an e xa m in a t io n o f se ve ra l t r an sact io ns o f SKPD b u d g et u se rs w h e th e r t h ey w e r e in a cco r d an ce with t h e r u le s o r n o t . W e ca r r y o u t d ire ct su pe rvisio n b y g o in g d ir ect ly t o t he f ield o f d ocu m en t in spe ctio n a nd if there a r e t h in g s t h a t w e w a n t t o co n f irm d ir e ctly w it h t h e r e lat ed p a rt ie s, w e w ill co n f irm t h e in sp e ction. I n 2 0 2 0 w e co n d u cte d in dir ect su p ervisio n u sing t h e sm a rt a u dit in g a p p lica t ion . W e p r o vid e p r e ve n tive o r p r e ven tive m o n it or ing se r vice s t o t h e r e la t ed SKPD -SKPD so t hat vio la t io n s d o n o t o ccu r , w h ile r e p ressive ly if t h in gs a r e f o u n d t o b e d e vi a nt , w e u p d at e t he data 2 x a ye a r e ve r y 6 m o n t h s. T h e in sp e ct o rat e sh o u ld h a ve b e e n in clu d e d in t h e p la n n in g b ut so f a r w e h a ve b e e n co n d u ctin g a r e view a f te r r ece ivin g a r e po rt f ro m t h e m a yor”. As w e se e th e re su lts o f th e i n te rviews a bove, th e a u th ors co ncl ude th at th e i n spe ctorate officials h a ve tri e d th e ir b e st i n su p ervi sin g th e b u dge t, h o w eve r, th i s i s n o t o p timal b e cause th e re a re several SKPD e l e me nts w ho d o n o t co mpl y w i th e xisting p ro ced ure s su ch a s b e ing slo w to co ll ect d a ta when it sh o u ld b e re ady w hen th e d ata i s col lecte d. req uested b y th e i nspectora te . In th e 2 0 2 0 Ma ka ssar C i ty In spectorate G o vernment Ag e ncy Pe rformance R e po rt (L KjIP), it is w ri tte n th at th e p rob lems fa ced b y th e Ma kassar C i ty R eg ional In spe ctorate a re: a . H u ma n R e sou rces (H R) i n the fi el d o f supervi sio n h ave n ot ful ly a ttend ed trai ning a nd e ducation for th e ce rti fication o f F u ncti onal Au d itor Po sition (JF A), G overnme nt Su pe rviso ry F unction al Position (P2 U PD), a nd Pe rsonn el Au ditor (Audi wan). b . T h e l i mited n u mb er a nd q ual ifica ti ons o f th e a pp ara tus' re source s co mpared to th e si ze o f th e object o f e xa mi natio n. c. L i mi ted resources o f q ua lified p ersonn el w ith fu n ctio nal te chnical e d uca tion. d . L e g i sl ation th a t su p p orts th e e n fo rcement a n d d e ve lop men t o f o rg a n izations th a t a re a lways ch a n gi ng a n d e vo l vin g so th a t th e y ca n n o t b e a cce sse d q u i ckly a n d a re n o t a va i lab le i n the In sp e ctora te l ibrary. P ISSN: 2528-360X E ISSN: 2621-6159 Jurnal Hukum Volkgeist Volume 6 No 1: 27-34 32 3 .3 F o rms of Im plementation o f R egiona l B udget Super vision in Ma kas sar C ity As e xp l ai ned i n Pe ra tura n Pe merintah 1 2 /2019 Arti cle 2 1 7 p a ragraph (2 ), su p e rvisi on i s carried o u t i n th e fo rm o f a u d its, re vi ew s, e va l uati ons, mo n i to rin g, te ch n ica l g u i d ance a n d o th e r fo rms of su p e rvi sio n i n a ccordan ce w i th statu to ry p ro vision s. a . Mo n e v Mo n i toring a nd e valua ti on e fforts a re a lso re ferred to a s mo nev. M&E o pe ra ti ons a re, in essence, tw o i n te g rate d a ctivities th a t o p erate a s a si n g le u n it b u t h a ve d i stinct o b jectives. Mo n itoring occurs d u ri ng th e cou rse o f th e a cti vity to e nsu re th a t i t i s p ro per, w h ere as a ssessme nt o ccurs a fter th e activity co n cl udes to dete rmine th e a ctivity's fi nal a ccomplishments. DPRD, a s th e e xternal supervi sor, conducts mo n i toring a nd e valua ti on (mon ev) me etings d uring th e i mpl eme ntation o f APBD su pervisio n. Al o n g w ith D PR D, Mo nev a ctivi ties a re ca rried o ut b y th e In spectorate a s a n i n te rna l supervisor. T h e y co ndu ct mo nitoring b y g oin g d irectly to th e fi e ld o r to th e SKPD -SKPD i n q u estio n to o bserve and me a su re a ctivities. If p ro blems a re d i scovere d d uring mo ni tori ng, th ey w ill e va luate a n ythi ng that needs to b e i mp roved. b . A u d it T h e a u d it i n q u e stion i s a n i n te rna l a u d it, a n d th e a u d i t i s b e i ng u ti li zed to d e te rmi ne th e most e ffe cti ve stra tegy to a d d ress th e i ssu es d i scovere d d u ring th e a u d it. T h e a u d it p ro cess i s d i vided into fi ve sta g e s: 1 ) sch e d ulin g th e a u d it; 2 ) p l a nni ng th e a u d i t p ro cedure; 3 ) co n d ucti ng a u d its; 4 ) audit re p o rts; a nd 5 ) fo ll owin g u p o n i ssues o r fi xes d iscovered. F ro m th e re su lts o f i n tervi ews o btai ned from i nfo rmant 3 w h o i s a yo ung a udi tor a t th e Makassar C i ty In sp ectorate e xpla ined th at: “ Ba h w a Pe r ma sa lah an ya n g a d a se b e lu m a u d it se p e rt i ke t er lam ba t an d o ku me n ya n g a ka n d i a udit d a n a d a b a n ya k ke n d a la ya n g d it e m u ka n se t e la h a u d it d ila ku ka n . Ke n d a la ya n g a d a ke b a n yakan b e r sif a t a d m in istr at if se p e r ti, p e rt a ng gu n gja wa ba n nya ya n g t id a k se su a i d e n g an k e t e n tu a n yang b e r la ku , a d a ya n g b e r sif a t m e r u g ika n ke u a n g a n n e g a r a /d a era h d a n jika t e r b ukti p e r t a n g gu n gja wa b an ya ng d ila kuka n f ikt if m aka in sta n si ya ng m e laku kan n ya h a ru s m en g em b alikan d a n a t e r se b ut ke d a n a ka s n e g ar a/ da e rah . ” " T h a t t h e p r o b le m s t h a t e xist e d b e f o re t h e a u d it su ch a s d e la ys in d o cu m e n t s t o b e a u d it e d and t h e r e w e re m a ny o b st acle s t h at w er e f o u nd a ft e r t h e a u d it w a s ca rrie d o u t . T h e o b st acle s t ha t e xist a r e m o st ly a d m in istra t ive in n a t ure , su ch a s a cco u n ta bilit y t h at is n o t in a ccor da nce w it h a p p licable r e g u la t io ns, so m e a r e d e t r im e nt a l t o t h e st a t e / r e gio na l f in a n ce s a n d if it is p r o ve n t h a t the a cco u n t a b ilit y h a s b ee n ca rrie d o u t f ict itio us, t h e a g e ncy t h a t ca r rie s it o u t m u st re t urn t h e f u nds to t h e st a t e / r eg ion a l t rea su ry.” Ba se d o n th e re sul ts o f i ntervie ws co ndu cted fo r th is a u dit, th e a uthor fi nds th at th e audit process w a s ca rried o ut p roperly bu t wa s n ot ma ximized o wi ng to e lements wh o d id n ot fo llo w p ro to cols, such as d e l a ys i n p repa rin g d ocume nts a n d a ccou ntabil ity th at d i d n ot fo llo w p roce dure s. c . R e v ie w Ba se d o n th e Atta ch me nt to th e R e g u la ti on o f th e Mi n i ster o f Sta te Ap p a ratus Empowerment N u mb er PER /0 5 /M.PAN/03 /2 008 co n ce rning Au d i t Sta n d a rds fo r G o vernment In te rn al Su p ervisory Ap p a ratus, a re vi ew i s a re vi ew o f e vid ence o f an a ct ivity to e nsure th at the a ctivity h as been carried out i n a cco rd ance w ith th e p rovisions, stan dard s, p la ns , o r e sta blished n o rms. T h e p ro cedure fo r th e re vi ew i s re g u lated i n th e R e g ul ation o f th e Mi n i ster fo r Emp o werment of Sta te Ap p aratus a n d Bu reau crat ic R e fo rm o f th e R e pub lic o f In d one sia N u mbe r 5 3 o f 2 0 1 4 concerning T e ch nical G u i d eli nes fo r Pe rfo rmance Ag re e ments, Pe rfo rmance R e p o rting, a n d Pro ce du res for R e vi ew ing Pe rfo rmance R epo rts o f Go vernment Ag encies a s fo l lows: 1 ) T h e re viewe r; Examine d b y a n a u ditor a ppo inted b y th e g overn men t's i nte rna l su pervisory a pparatus o r th o se e sta blished fo r th at p urpose. P ISSN: 2528-360X E ISSN: 2621-6159 Jurnal Hukum Volkgeist Volume 6 No 1: 27-34 33 2 ) T i me fra me fo r review i mplementati on; Th e review stage o f p erformance re porti ng i s a ke y a spect of p e rfo rman ce rep ortin g. T h e re vi ew i s co n d ucte d co n currently w i th th e a d o ption o f p e rformance ma n a ge men t a n d th e cre a tio n o f G o ve rn men t Age ncy Pe rforma nce R e po rts. T h e re vie w mu st be co mp l eted p rior to b ein g si gned b y th e l e adersh ip a nd p resente d to th e PAN a n d R B mi ni sters. 3 ) T h e re vie w's i mp lementati on sco pe: 1 ) T e chni ques fo r d a ta/in fo rmation co l le ction . T h is i s d o ne to e n su re th e d a ta/informa ti on su p plied i n th e p e rformance re p ort i s re l iabl e a n d a ccurate. 2 ) A b rief o ve rvie w o f th e SAKIP i mplementa ti on p rocess. T his i s d o ne to d e termin e th e d e gree o f a lignm ent b e tw e en strategic p lanni ng a t the Mi nistry/Agen cy/Local Go vernment l evel a nd stra tegic planning at th e u n it l evel, p arti cul arl y i n te rms o f target, p erfo rmance i ndicator, program, and activity a lignment. 3 ) Pre p a ratio n o f w o rking p a pers fo r re vi ew. Exa mine w o rking p ape rs a nd co nta in a t th e very least th e fo l l owin g: a ) T e st re su lts o n th e re l iabi lity a n d a ccuracy o f d a ta o r p e rfo rmance i n forma tion i n p e rformance re p o rts; b ) R e vi ew o f SAKIP i mpl eme ntation a ctivities; c) T h e re sults re viewed a nd th e re view ste ps i mpl eme nted. d ) T h e re sults o f th e i mpl eme ntation o f th e review steps a nd co nclusion s/re vie w n otes. e ) Afte r co n du cting th e re vie w, th e re vi ewer mu st ma ke a state men t th a t i t h as b een reviewed and th e l e tte r i s p a rt o f th e p e rfo rmance re p ort. 5 ) Th e re vi ew i s ca rr i ed o u t o n l y o n p e rformance re p o rts a t th e K/L /Pe mda l eve l. 4 ) R e vi e w re po rting ; T he re vie w re porting se rie s o f a cti vities fo cuses o n a ccou ntabil ity fo r th e review's i mp l ementa ti on, re ve al ing th e p ro ced ure s ca rri ed o u t, e rro rs o r w e a kn esses d i sco vere d, a g reed co rre ctive a cti ons, corre ctive a cti on s ta ke n, a n d su g g esti ons fo r i mp rovements th a t h a ve n ot b e en or h a ve n o t b e e n i mp le men ted. T h e re p o rt se rve s a s th e fo u n d ation fo r th e p re p a ra ti on o f th e a u dit. re vi e wed. a ) A re vi e w o f th e p e rforman ce re p ort fo r th e fi sca l ye ar i n q u esti on h a s b e en co nd ucted; b) T h e re vi ew h a s b e en co n ducted i n a ccordan ce w i th th e p e rforma nce re po rt re view g u idel ines; c) All i n fo rmation co n tai ned i n th e re vi e w re p ort i s ma n a gement p re sentation ; d ) T h e re vi ew 's p u rpose i s to p ro vi de a ssura nce reg ard ing th e a ccuracy, re lia bility, a nd val idity o f p erforman ce i n formatio n contained i n p e rformance rep orts. 4 . C o n clusion T h e su p ervisory syste m a n d me cha nism ca rri ed o u t b y th e D PR D h a s n o t ru n o p ti mal ly a nd has ma n y sh ortco min gs i n th e p ro cess o f mo nitoring th e APBD w hile th e In spe ctorate h as b een running well b u t h a s n ot b ee n maximize d d ue to ma ny a dmi nistrative e rrors a n d mistakes ma de b y several e lements. T h e fo rm o f su p ervisio n ca rri ed o u t b y th e Ma kassar C i ty D PR D i s th e M o n ev Me e ting a n d th e fo rm of su p e rvi sio n o f th e In sp ecto rate i n cl udes Aud it, R evi ew, Mo nitoring a n d Evalu ation. R e fe re nces 'Amalia, NF (2013). Factors Affecting the Role of DPRD in Regional Financial Supervisio n. AAJ: Accounting Analysis Journal, 2(3), 295–305. Fahmil, AM (2008). The Role of the General Principles of Decent Governance in Realizing Clean Government. Total Media Creations. Hamidi, J. (2012). Theory and Law of Regional Regulation Planning. UB Press. Madura, J. (2001). International Financial Management (1st ed.). Erlangga Group. Mardiasmo. (2002). Public sector accounting. Andi. Nawawi, B. (2019). The existence of the DPRD's supervisory function on the management of the Parepare City APBD. DIKTUM: Journal of Sharia and Law, 17(2), 314–315. Pradana, IPYB (2014). Bureaucratic Transparency in APBD Management in Kupang City. JKAP: Journal of Policy and Public Administration, 18(2), 186–205. P ISSN: 2528-360X E ISSN: 2621-6159 Jurnal Hukum Volkgeist Volume 6 No 1: 27-34 34 Syauqi, M., Siregar, H., & Syaukat, Y. (2017). Strategy to Improve the Efficiency and Effectiveness of the Bogor City Government's Financial Performance in the Management of the Regional Budget. Journal of Regional Development Management, 9(1), 2–4. Yunus, M. (2020). The use of the Makassar City Covid-19 Handling Budget is not transparent. Suarasulsel.Id.