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

Regional heads carry out the implementation of regional government. regional people's representative councils (dprd) means that the dprd and regional heads have an equal position. in contrast, on the other hand, the dprd is also a regional legislative institution; this has been limitedly regulated in the law of the republic of indonesia number 23 of 2014 concerning regional government. the regional head submits a statement of accountability report (lkpj) to the dprd at the end of each fiscal year and the end of the term of office. the problem in this thesis is how the report of accountability information (lkpj) of regional heads to the dprd and how the position of the dprd in the implementation of regional government according to ri law number 23 of 2014 concerning regional government. the research method in this thesis is normative research by reviewing primary legal material in the form of laws and regulations and secondary legal material in the form of literature relevant to the research problem discussed and supported by primary data sourced from the field through interviews. the result of this study is that the regional head conveys the lpkj of the head of the dprd in the implementation of local government, both decentralization government affairs, and assistance duties (medebewind) at the end of each fiscal year and at the end of the regional head's term of office, there are no juridical consequences for the rejection or non-acceptance of the regional head lkpj to the dprd. meanwhile, the position of the dprd, in addition to being a regional legislative institution, is also part of the regional government, which carries out the functions, duties and authorities of the regional government by applicable laws and regulations.