The preparation of the budget planning of the Rembang regency local government

The function of the Regional People's Representative Council (DPRD) is manifested in 3 (three) things, namely: the legislation function, the budget function, and the supervisory function. In particular, the function of the district/city DPRD is regulated in Article 149 paragraph (1) of Law Number 23 of 2014 concerning Regional Government (hereinafter referred to as the Regional Government Law) which states that the district/city DPRD has the function of forming district/city Regional Regulations, budgets, and supervision. Problem 1. What is the effectiveness of the main points of thought in the preparation of budget planning in Rembang Regency? 2. What are the factors that affect the effectiveness of the main points of thought in the preparation of budget planning in Rembang Regency? This research is categorized as an empirical (non-doctrinal) legal research that mainly examines the position of the main points of thought of the DPRD in the Rembang Regency RKPD by comparing the situation in the field with the laws and regulations (statute approach). The results of the study show that the effectiveness of the DPRD's Points of Thought in the preparation of budget planning in Rembang Regency is highly dependent on the synergy between the DPRD, the local government, and the community. As an instrument of representation of community aspirations conveyed through members of the DPRD, the Principles of the DPRD plays an important role in ensuring that the needs and priorities of the development of the Rembang community are accommodated in the Regional Revenue and Expenditure Budget (APBD), so that the Principles of the DPRD can function optimally, a mechanism that is well coordinated with the results of the Development Plan Deliberation (Musrenbang) is needed, so that there is no overlap in programs. 2. Factors that affect the effectiveness of Points of Thought (Pokir) in the preparation of budget planning in Rembang Regency are very diverse and interrelated. First, the quality of community participation is a key factor. The high participation of the community in the process of collecting aspirations through the Development Plan Deliberation (Musrenbang) will produce Pokir that is more relevant and in accordance with real needs in the field.