The Position of the Report on the Accountability of Regional Heads to the Regional People's Representative Council According to Law of the Republic of Indonesia Number 23 of 2014 Concerning Regional Government

Abstract

Regional heads carry out the implementation of regional government. Regional people's Representative Counsil (DPRD) and Regional Heads have an equal position. In contrast, on the other hand, the DPRD is also a regional legislative institutions; this has been limitedly regulated in the Law of Republic Indonesia number 23 of 2014 concerning Regional Government. Regional head submits a statement of accountability report (LKPJ) to the DPRD at the end of each fiscal year and the end of term of office.  The problem is how the report of Accountability Information (LKPJ) of Regional heads to the DPRD in the implementation of regional government according to Republic Indonesia Law Number 23 of 2014 concerning Regional government. normative research method is used in this paper. the result of this study is that the Regional Head conveys the LKPJ of the head of DPRD in the implementation of local government, both decentralization government affairs, and assistance duties at the end of ech fiscal year and at the end of the regional head term of office, there are no juridical consequences for the rejection or non acceptance of the Regional Head LKPF to DPRD.