Peran DPRD Kabupaten Bulukumba dalam Pengawasan Pelaksanaan APBD: Analisis Kelembagaan, Kapasitas, dan Akuntabilitas Fiskal
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Dominasi platform digital seperti Online Travel Agent (OTA) mendorong bisnis penginapan tradisional untuk Penelitian ini bertujuan untuk menganalisis efektivitas pelaksanaan fungsi pengawasan Dewan Perwakilan Rakyat Daerah (DPRD) Kabupaten Bulukumba terhadap pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) sebagai instrumen utama akuntabilitas fiskal dan transparansi tata kelola pemerintahan daerah pada periode 2019–2024. Latar belakang penelitian ini berangkat dari pentingnya peran DPRD dalam menjamin efisiensi, efektivitas, dan keterbukaan penggunaan anggaran publik di tingkat daerah. Penelitian menggunakan pendekatan kualitatif multi-metode yang meliputi wawancara mendalam dengan anggota DPRD dan pejabat eksekutif, analisis dokumen keuangan dan risalah rapat, serta evaluasi realistis (realist evaluation) terhadap mekanisme pengawasan dan tindak lanjut kebijakan anggaran. Hasil penelitian menunjukkan bahwa fungsi pengawasan DPRD telah dijalankan sesuai ketentuan normatif, namun efektivitasnya masih terbatas pada aspek prosedural. Sebanyak 80% responden menilai pengawasan berjalan efektif secara administratif, sementara 20% lainnya menilai pelaksanaan masih belum optimal, khususnya dalam aspek tindak lanjut hasil pengawasan dan keterlibatan publik. Hambatan utama mencakup keterbatasan kapasitas teknis anggota dewan, lemahnya koordinasi antar-lembaga, serta minimnya pemanfaatan teknologi dalam proses evaluasi. Implikasinya, DPRD perlu mengembangkan model pengawasan berbasis kinerja dan digitalisasi evaluasi APBD untuk memperkuat akuntabilitas fiskal dan meningkatkan kepercayaan publik. Temuan ini menegaskan bahwa reformasi kelembagaan DPRD menjadi kunci dalam mewujudkan tata kelola pemerintahan daerah yang transparan, efektif, dan demokratis.
Abstract
This study aims to analyze the effectiveness of the Bulukumba Regency Regional People's Representative Council (DPRD)'s oversight function in implementing the Regional Budget (APBD) as the primary instrument for fiscal accountability and transparency in regional governance for the 2019–2024 period. The background to this study stems from the DPRD's crucial role in ensuring the efficiency, effectiveness, and transparency of public budget use at the regional level. The study employed a multi-method qualitative approach, including in-depth interviews with DPRD members and executive officials, analysis of financial documents and meeting minutes, and a realistic evaluation of the oversight mechanism and follow-up of budget policies. The results indicate that the DPRD's oversight function has been implemented in accordance with normative provisions; however, its effectiveness remains limited to procedural aspects. Eighty percent of respondents assessed that oversight was administratively effective, while 20% assessed that implementation was still suboptimal, particularly in the follow-up of oversight results and public involvement. Key obstacles include limited technical capacity among council members, weak inter-agency coordination, and minimal use of technology in the evaluation process. The implication is that the Regional People's Representative Council (DPRD) needs to develop a performance-based oversight model and digitize regional budget evaluations to strengthen fiscal accountability and increase public trust. These findings confirm that DPRD institutional reform is key to realizing transparent, effective, and democratic regional governance.
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