Peran Dewan Perwakilan Rakyat Kabupaten (DPRK) Aceh Barat dalam Pelaksanaan Fungsi Anggran

DPRK as an institution that represents the people has three functions, namely, legislation, oversight and budgeting. This paper aims to look at the role of the DPRK in carrying out its regional budgeting function. The motive for doing this paper is because there is an allegation that the DPRK's role is still weak in carrying out its budgeting function. This study uses a descriptive qualitative research method in which data and information are obtained from observations and interviews. The resource persons in this study were the chairman of the MOmisi IV, the deputy chairman of the commission II, the secretary and one employee of the West Aceh DPRK secretariat office. The budgeting function by the council is implemented in the discussion and determination of the Regency Revenue and Expenditure Budget (APBK) together with the regent, from planning, implementation to accountability reports for one fiscal year by the district government, in addition the council also performs a budget oversight function used by local governments to ensure that financial management has been carried out properly and is free from irregularities by adhering to the principles of good regional budgets, namely the principles of frugal, not luxurious, effective and efficient and paying attention to the principle of propriety not the maximum budge