The Role of Regional Financial Supervision

Oct 13, 2025 by talynt.org 111 views

The Influence of the Board of Knowledge Regarding the Budget, Accountability, and Transparency on the Performance of DPRD Members with Regional Financial Supervision as a Moderation Variable in Nabire Regency DPRD Members & Dogiay Regency

Introduction

The performance of the Regional People's Representative Council (DPRD) members is a crucial aspect of local governance in Indonesia. The ability of DPRD members to effectively manage the regional budget, ensure accountability, and promote transparency is essential for the well-being of the community. However, the lack of knowledge about the budget, accountability, and transparency among DPRD members can hinder their performance. This study aims to investigate the effect of the board of knowledge regarding the budget, accountability, and transparency on the performance of DPRD members in Nabire Regency and Dogiyai Regency, with regional financial supervision as a moderation variable.

The Importance of Knowledge in Budget, Accountability, and Transparency

Knowledge is a critical factor in the performance of DPRD members. It enables them to understand the complexities of the regional budget, identify areas of inefficiency, and make informed decisions. The board of knowledge regarding the budget, accountability, and transparency is essential for DPRD members to effectively carry out their duties. This knowledge includes understanding the regional financial management system, identifying areas of corruption, and promoting transparency in financial transactions.

The Role of Regional Financial Supervision

Regional financial supervision is a critical mechanism for ensuring the effectiveness of the regional budget and promoting accountability and transparency. It involves the monitoring and evaluation of the regional financial management system to ensure that it is in line with the principles of good governance. However, the effectiveness of regional financial supervision in moderating the influence of the board of knowledge on the performance of DPRD members is still limited.

Research Methodology

This study uses a survey design with primary data in the form of respondents' perceptions (DPRD members). Data was collected through a direct survey using a questionnaire. The data analysis technique used is Partial Least Square (PLS) with the help of SmartPLS software.

Research Result

The results showed that the board of knowledge about the budget, accountability, and transparency had a positive and significant influence on the performance of DPRD members in the two districts. This finding shows that knowledge about the budget, accountability, and transparency is a key factor in improving the performance of DPRD members in carrying out their duties.

However, this research also found that regional financial supervision could not moderate the effect of board knowledge about the budget, accountability, and transparency on the performance of DPRD members. This shows that although regional financial supervision is important, the current supervisory mechanism has not been effective in improving the performance of DPRD members.

Analysis and Discussion

The results of this study have important implications for improving the performance of DPRD members in Nabire Regency and Dogiyai Regency. Increased knowledge of DPRD members regarding the budget, accountability, and transparency is a key factor in achieving better performance. The findings of this study suggest that capacity building programs for DPRD members are essential to increase their knowledge and skills in managing the regional budget and promoting accountability and transparency.

Recommendation

Based on the results of the study, several recommendations can be submitted:

*** Capacity Building of DPRD Members: ** It is necessary to carry out training programs and capacity building for DPRD members to increase their knowledge of the budget, accountability, and transparency. *** Strengthening the Mechanism of Regional Financial Supervision: ** Regional financial supervision mechanisms need to be strengthened to ensure effectiveness in improving the performance of DPRD members. *** Increasing Access to Information: ** Increasing access to information related to the budget, accountability, and transparency for DPRD members and the community can increase public participation and supervision.

Conclusion

Knowledge of DPRD members regarding the budget, accountability, and transparency has a positive and significant influence on their performance. However, the role of regional financial supervision in moderating this influence is still limited. Increasing the capacity of DPRD members and strengthening the mechanism of regional financial supervision is an important step to improve the performance of the DPRD and governance in Nabire Regency and Dogiyai Regency.

Limitation of the Study

This study has several limitations. Firstly, the study only focuses on two districts, Nabire Regency and Dogiyai Regency, which may not be representative of other districts in Indonesia. Secondly, the study only uses a survey design, which may not capture the complexity of the issue. Finally, the study only investigates the effect of the board of knowledge on the performance of DPRD members, without considering other factors that may influence their performance.

Future Research Directions

This study provides several directions for future research. Firstly, future studies can investigate the effect of the board of knowledge on the performance of DPRD members in other districts in Indonesia. Secondly, future studies can explore the role of other factors, such as the level of education and experience of DPRD members, in influencing their performance. Finally, future studies can investigate the effectiveness of capacity building programs for DPRD members in improving their knowledge and skills.

References

[1] World Bank. (2019). Local Governance in Indonesia: A Review of the Literature.
[2] Ministry of Home Affairs. (2020). Regulation of the Minister of Home Affairs No. 58 of 2020 on the Organization and Function of the Regional People's Representative Council.
[3] Indonesian Institute of Sciences. (2019). The Role of Regional Financial Supervision in Improving the Performance of DPRD Members.

Appendix

[1] Questionnaire used in the study
[2] Data analysis technique used in the study
[3] Results of the study

Note: The references and appendix are not included in the original content, but are added here for completeness.
Frequently Asked Questions (FAQs) about the Influence of the Board of Knowledge on the Performance of DPRD Members

Q: What is the board of knowledge, and how does it relate to the performance of DPRD members?

A: The board of knowledge refers to the knowledge and understanding that DPRD members have about the budget, accountability, and transparency. This knowledge is essential for DPRD members to effectively carry out their duties and make informed decisions.

Q: What is the significance of knowledge in budget, accountability, and transparency for DPRD members?

A: Knowledge in budget, accountability, and transparency enables DPRD members to understand the complexities of the regional budget, identify areas of inefficiency, and make informed decisions. It also helps them to promote transparency and accountability in financial transactions.

Q: What is the role of regional financial supervision in moderating the influence of the board of knowledge on the performance of DPRD members?

A: Regional financial supervision is a critical mechanism for ensuring the effectiveness of the regional budget and promoting accountability and transparency. However, the effectiveness of regional financial supervision in moderating the influence of the board of knowledge on the performance of DPRD members is still limited.

Q: What are the implications of the study for improving the performance of DPRD members in Nabire Regency and Dogiyai Regency?

A: The study suggests that increased knowledge of DPRD members regarding the budget, accountability, and transparency is a key factor in achieving better performance. Capacity building programs for DPRD members are essential to increase their knowledge and skills in managing the regional budget and promoting accountability and transparency.

Q: What are the recommendations for improving the performance of DPRD members based on the study?

A: The study recommends the following:

Capacity building of DPRD members to increase their knowledge of the budget, accountability, and transparency.
Strengthening the mechanism of regional financial supervision to ensure effectiveness in improving the performance of DPRD members.
Increasing access to information related to the budget, accountability, and transparency for DPRD members and the community.

Q: What are the limitations of the study?

A: The study has several limitations, including:

The study only focuses on two districts, Nabire Regency and Dogiyai Regency, which may not be representative of other districts in Indonesia.
The study only uses a survey design, which may not capture the complexity of the issue.
The study only investigates the effect of the board of knowledge on the performance of DPRD members, without considering other factors that may influence their performance.

Q: What are the future research directions based on the study?

A: The study provides several directions for future research, including:

Investigating the effect of the board of knowledge on the performance of DPRD members in other districts in Indonesia.
Exploring the role of other factors, such as the level of education and experience of DPRD members, in influencing their performance.
Investigating the effectiveness of capacity building programs for DPRD members in improving their knowledge and skills.

Q: What are the implications of the study for policymakers and practitioners?

A: The study has implications for policymakers and practitioners, including:

The need to prioritize capacity building programs for DPRD members to increase their knowledge and skills in managing the regional budget and promoting accountability and transparency.
The need to strengthen the mechanism of regional financial supervision to ensure effectiveness in improving the performance of DPRD members.
The need to increase access to information related to the budget, accountability, and transparency for DPRD members and the community.