Capacity building of board members

Oct 13, 2025 by windailys.com 6 views

The Influence of the Knowledge of Members of the Board Regarding the Budget, Transparency, and Accountability on the Performance of Members of the Council with the Role of the DPRD in Regional Finance Supervision (APBD) as a Moderating Variable at the Medan City DPRD Office

Introduction

The performance of members of the Regional Representative Council (DPRD) in overseeing the Regional Financial Budget (APBD) is a crucial aspect of good governance in Indonesia. The knowledge of members of the board regarding the budget, transparency, and accountability plays a significant role in determining their performance in carrying out regional financial supervision tasks. This study aims to reveal the effect of the knowledge of Medan City DPRD members on their performance in regional financial supervision, with the role of the DPRD in overseeing the APBD as a moderating variable.

The Role of the DPRD in Regional Finance Supervision

The DPRD plays a crucial role in overseeing the APBD, which is a critical aspect of regional finance management. The DPRD is responsible for ensuring that the regional government's financial management is transparent, accountable, and in line with the regional government's policies and regulations. The DPRD's role in regional finance supervision is to provide oversight and guidance to the regional government in managing the APBD, ensuring that the budget is allocated effectively and efficiently.

The Importance of Knowledge in Regional Finance Supervision

Knowledge is a critical factor in determining the performance of members of the DPRD in regional finance supervision. Members of the board who have good knowledge about the budget, transparency, and accountability tend to be more effective in carrying out their duties. This is because knowledge enables them to understand the complexities of regional finance management, identify potential risks and challenges, and develop effective strategies to address them.

Methodology

This study uses an explanatory approach with primary data collected through a questionnaire distributed to 50 respondents, namely members of the Medan City DPRD. The data collected is then analyzed using the validity test, reliability test, and moderating test (hypothesis test), with the help of smartPLS software.

Results

The results of this study indicate that the knowledge of members of the board regarding the budget, transparency, and accountability has a positive and significant influence on their performance as members of the DPRD. The role of the DPRD in overseeing the APBD is proven to be able to moderate the influence of the knowledge of members of the council on their performance.

Further Analysis

The results of this study indicate that knowledge is an important factor that affects the performance of DPRD members in carrying out regional financial supervision functions. Council members who have good knowledge about the budget, transparency, and accountability tend to be more effective in carrying out their duties. The role of the DPRD as an APBD supervisory institution has a significant influence in maximizing the performance of members of the council. When the DPRD carries out a good supervisory function, the knowledge of members of the board regarding the budget, transparency, and accountability will be more effective in improving their performance.

Practical Implications

The results of this study provide a number of practical implications for improving the performance of DPRD members in overseeing the APBD:

Capacity building of board members: Capacity building of board members through training and education that focuses on the budget, transparency, and accountability can improve the quality of their performance in the supervision of the APBD.
Strengthening the role of the DPRD in the supervision of the APBD: Strengthening the role of the DPRD in the supervision of the APBD through clear regulations, transparent mechanisms, and easy access to information for board members can maximize the effectiveness of supervision.
Increasing transparency and accountability: Increasing transparency and accountability in the management of APBD, such as through publication of information that is easily accessible to the public, can increase the knowledge of members of the council and encourage them to carry out supervisory functions more effectively.

Conclusion

The knowledge of members of the board regarding the budget, transparency, and accountability has a very important influence on their performance in overseeing the APBD. The role of the DPRD in the supervision of the APBD is also proven to moderate the relationship between knowledge and performance of members of the council. Therefore, efforts to increase the knowledge of board members and strengthen the role of the DPRD in the supervision of the APBD are very important in realizing good and responsible governance.

Recommendations

Based on the findings of this study, the following recommendations are made:

The Medan City DPRD should prioritize capacity building of board members through training and education that focuses on the budget, transparency, and accountability.
The DPRD should strengthen its role in the supervision of the APBD through clear regulations, transparent mechanisms, and easy access to information for board members.
The regional government should increase transparency and accountability in the management of APBD, such as through publication of information that is easily accessible to the public.

By implementing these recommendations, the performance of members of the DPRD in overseeing the APBD can be improved, and good and responsible governance can be realized.
Q&A: The Influence of the Knowledge of Members of the Board Regarding the Budget, Transparency, and Accountability on the Performance of Members of the Council with the Role of the DPRD in Regional Finance Supervision (APBD) as a Moderating Variable at the Medan City DPRD Office

Q: What is the main objective of this study?

A: The main objective of this study is to reveal the effect of the knowledge of Medan City Regional Representative Council (DPRD) members regarding the budget, transparency, and accountability on their performance in carrying out regional financial supervision tasks (APBD).

Q: What is the role of the DPRD in regional finance supervision?

A: The DPRD plays a crucial role in overseeing the APBD, which is a critical aspect of regional finance management. The DPRD is responsible for ensuring that the regional government's financial management is transparent, accountable, and in line with the regional government's policies and regulations.

Q: What is the importance of knowledge in regional finance supervision?

A: Knowledge is a critical factor in determining the performance of members of the DPRD in regional finance supervision. Members of the board who have good knowledge about the budget, transparency, and accountability tend to be more effective in carrying out their duties.

Q: What are the practical implications of this study?

A: The results of this study provide a number of practical implications for improving the performance of DPRD members in overseeing the APBD, including:

Capacity building of board members through training and education that focuses on the budget, transparency, and accountability.
Strengthening the role of the DPRD in the supervision of the APBD through clear regulations, transparent mechanisms, and easy access to information for board members.
Increasing transparency and accountability in the management of APBD, such as through publication of information that is easily accessible to the public.

Q: What are the recommendations of this study?

A: Based on the findings of this study, the following recommendations are made:

The Medan City DPRD should prioritize capacity building of board members through training and education that focuses on the budget, transparency, and accountability.
The DPRD should strengthen its role in the supervision of the APBD through clear regulations, transparent mechanisms, and easy access to information for board members.
The regional government should increase transparency and accountability in the management of APBD, such as through publication of information that is easily accessible to the public.

Q: What are the implications of this study for good and responsible governance?

A: The findings of this study highlight the importance of knowledge and the role of the DPRD in regional finance supervision for good and responsible governance. By implementing the recommendations of this study, the performance of members of the DPRD in overseeing the APBD can be improved, and good and responsible governance can be realized.

Q: What are the limitations of this study?

A: This study has several limitations, including:

The sample size is limited to 50 respondents, which may not be representative of the entire population of DPRD members.
The study only focuses on the Medan City DPRD, which may not be generalizable to other regions.
The study only examines the effect of knowledge on the performance of DPRD members, and does not consider other factors that may influence performance.

Q: What are the future research directions?

A: Future research directions may include:

Examining the effect of other factors, such as experience and motivation, on the performance of DPRD members.
Investigating the impact of the DPRD's role in regional finance supervision on the performance of regional governments.
Developing and testing interventions to improve the knowledge and performance of DPRD members.