The responsibility of the regional heads against the management of regional finances

Abstract

In administering governance, Regional Heads are given an authority to manage the local finances independently. This authority is regulated in Law Number 9 of 2015 and Government Regulation Number 3 of 2007. Accountability of Regional Heads is a form of a democratic government. In a democratic government, the government has limited power and is not justified to act arbitrarily against its citizens. In reality, the implementation of the accountability is often the result of a political compromise. Political compromises occur due to the behavior of the political elite and the weakness of the existing legislation. This weakness relates to the mechanism of the accountability against the management of regional finances which opens an opportunity between the Regional Heads and the Regional House of Representatives (DPRD) to conduct a negative relationship. The political compromises in the accountability of the Regional Heads have had a negative impact on the local governance. Whereas, the purpose of implementing a regional autonomy is to improve the quality of justice, democracy and prosperity. Therefore, before the DPRD rejects the accountability of the Regional Heads, it must first be tested in the Supreme Court.