Jurnal Preferensi Hukum

Implikasi Pengurangan Pemakaian Plastik Sekali Pakai Terhadap Volume Sampah di TPA Suwung

I Gusti Made Yudha Pramana, I Nyoman Gede Sugiartha, Luh Putu Suryani — Wed, 04 Sep 2024 06:40:52 +0700

The waste problem in Indonesia is getting worse, including the problem of landfills in Bali getting full every day. The waste problem is not only a matter for the government, but also for the community. The use of single-use plastics is an important thing that must be considered to find the best solution. This research aims to find out the legal policies that can help overcome the waste problem in Indonesia in general and Bali in particular. Based on this, this research will discuss how the impact of reducing the use of single-use plastics on the environment, society and its relation to storage in Suwung landfill and how the government's efforts as a policy maker in overcoming the problem of single-use plastic waste in Suwung landfill. The research method used is an empirical legal research method that uses a fact-based approach and analyzes legal concepts through social problems. The results obtained from this research are that the reduction in the use of single-use plastics provides a solution to the waste problem at Suwung Landfill so that less waste enters and if the reduction in the use of single-use plastics is applied more widely, plastic waste generation can be minimized, and regulations made by the government emphasize solutions from various aspects of the waste problem. However, many people still violate the regulations in the field.

Prosedur Penyelesaian Perkara Wanprestasi Atas Perjanjian Pinjam Uang Yang Dilakukan Oleh Debitur Koperasi

I Komang Eka Adi Putra, I Nyoman Sukandia, I Wayan Kartika Jaya Utama — Wed, 04 Sep 2024 06:44:16 +0700

Cooperatives which regulate the movement of business fields in the formation of capital from the savings of its members regularly and continuously and can also be lent to its members in a practical, easy and fast way are called Savings and Loans Cooperatives for welfare purposes. That way the aim of establishing it is to make it easier for the community to make financial transactions easier, with the existence of a savings and loan cooperative that provides small interest but opportunities in capital can be cheap. With normative law implemented in the method used in this study, allowances from sources such as principles, principles, and legal literature are used in resolving cases of default on borrowing money in cooperatives. The results of this study are the results of evidence in court proceedings, evidence can be submitted by the plaintiff and the truth of the lawsuit and the defendant does not deny it. The proof of the case made the judge declare that it was legal to have defaulted on borrowing money within the scope of the cooperative.

Penanganan Kerusuhan Suporter Sepakbola yang Tidak Sesuai Dengan Standar Operating Procedure (SOP)

I Made Jaya Wiguna, I Nyoman Gede Sugiartha, I Made Minggu Widyantara — Wed, 04 Sep 2024 06:46:57 +0700

Football is a sport favoured by the Indonesian people. And though it has not yet achieved anything as high as the world, it has been an entertaining spectacle, with many talents in their youth, a stadium with international standards, to huge fans, Excessive fanaticism supported the club's cause of aggressive behaviour that sparked a riot when the pride team lost. As for the problem formula: 1. How is the law handling football fans' riots? 2. How would a member of the police ban for operating a football riot operating out of the standard operating procedure, resulting in loss of life? It's a normative legal research method. As a result of the debate over the management of the football fans' uncontained head of officer no. 1 in the year 2009, section 19 of the FIFA stadium ordinance section 19 b, sanctions from the police's handling of the pro-porter riot are not consistent with the soup of the poll's taking disciplinary justice, general and ethics code. The writer suggests that the government supplement the stadium to international standards with numbered CCTV and extra seats for the game. In this paper, determined that law enforcers on deescalating chaos regarding the people’s safety, must following the standard that given by the legislators to ensure the objectives of law itself, to protect her people.

Kebijakan Hukum Pengaturan Penggunaan Kendaraan Listrik Dalam Penguatan Ketahanan Energi Nasional

I Nengah Nuarta, Mochamad Sukedi — Wed, 04 Sep 2024 06:57:08 +0700

A number of government policies to accelerate the use of electric vehicles are outlined in a number of statutory provisions. The legal umbrella for the use of electric vehicles was first outlined in Presidential Regulation Number 55 of 2019 concerning the Acceleration of the Battery-Based Electric Motorized Vehicle Program. Based on the background above, researchers are very interested in studying: 1) How are electric vehicles currently regulated in Indonesia? and 2) What is the ideal arrangement for electric vehicles to strengthen sustainable energy security in Indonesia? The type of research used in this research is normative legal research. The legal material analysis technique applied in this research involves describing what is the problem, explaining the problem (explanation), examining the problem (evaluation) and providing arguments from the results of the evaluation. The regulation of electric vehicles in Indonesia is currently regulated in Presidential Decree No. 55 of 2019, which is the initial regulation that became the legal umbrella for Indonesian electric vehicles, then derivatives such as PP No. 73 of 2019 which regulates the imposition of Sales Tax on Luxury Goods (PPnBM). Regulation of electric vehicles is ideal in strengthening sustainable energy security in Indonesia by advancing and regulating the biofuel industry, lithium battery industry and electric vehicles. In the future, the government can target public transportation vehicles to switch to using electric power with batteries.

Kebijakan Hukum Dalam Menghadapi Lesbian, Gay, Biseksual dan Transgender (LGBT) Sebagai Suatu Penyimpangan Perilaku di Indonesia

I Putu Harry Suandana Putra — Wed, 04 Sep 2024 06:59:14 +0700

Deviant behavior in the form of Lesbian, Gay, Bisexual and Transgender (LGBT) seems unavoidable. This behavior can target children, teenagers and even adults. With this phenomenon, it has negative impacts on community life. The problem is getting stronger when the phenomenon is published through social media and television shows. At least there are perpetrators of LGBT couples and other LGBT actions in Indonesia. This study uses a research method that is a normative legal research type. In normative legal research, the data used is secondary data. The secondary data contains primary legal materials, secondary legal materials and tertiary legal materials. Then the materials that have been collected are analyzed using a statute approach and a case approach. This study answers a problem, namely first. The implications of LGBT behavioral deviations in Indonesia can have an impact on the health, social, education and security of the Indonesian state. The factors can be caused by internal factors originating from oneself and the family environment and external factors originating from the external environment and social media and television or community groups and second. In the provisions of the existing laws and regulations, there are limits for LGBT, although they are not regulated concretely and explicitly, and future regulations will regulate deviant behavior for LGBT groups who intentionally commit sexual harassment in public, but there is still a need for comprehensive regulations that regulate LGBT.

Upaya Pencegahan Terhadap Pencemaran Lingkungan Hidup Akibat Kegiatan Usaha Bengkel di Kelurahan Sumerta

I Putu Devha Surya Wibawa, I Ketut Kasta Arya Wijaya, Ketut Adi Wirawan — Wed, 04 Sep 2024 07:04:29 +0700

The high population correlates with the level of pollution that occurs, considering the high level of mobility of each person makes the need for transportation facilities even greater. The existence of so many workshops affects the surrounding environmental conditions. The formulation of the issues raised is (1) How are the legal protection efforts against the environment from pollution due to workshop business activities in Sumerta Village?, (2) What are the obstacles in environmental protection due to workshop business activities in Sumerta Village? This thesis research uses empirical legal research methods. The results of the study found that there were prevention efforts made to the environment from pollution due to workshop business activities, namely by conducting socialization from the Environment and Hygiene Service and Sumerta Village to workshop business actors. Obstacles in enforcing environmental protection due to workshop business activities in Sumerta Village there are several factors such as factors of legal facilities, law enforcement officials, facilities and facilities, licensing, public legal awareness of the environment, and a large number of workshops and even distribution make supervision difficult.

Penegakan Hukum Dalam Keterlambatan Pembayaran Pajak Kendaraan Bermotor Di Kabupaten Tabanan

I Putu Yudi Setiawan, Ida Ayu Putu Widiati, Luh Putu Suryani — Wed, 04 Sep 2024 07:09:10 +0700

The increase in population has led to a rapid increase in motor vehicle ownership. Motorized vehicles have become a basic necessity for some people. Ownership of motorized vehicles will be followed by obligations as taxpayers who must make tax payments. However, increasing the number of motor vehicle ownership does not necessarily increase public awareness to be obedient and aware of the obligation to pay taxes. This can lead to legal consequences for both the community and the government. This research aims to find out the regulation in the field of taxes responding to the lack of public awareness of tax payments. With the main problems that will be discussed in this study, namely 1) how is law enforcement in late payment of motor vehicle tax in Tabanan Regency, 2) What are the inhibiting factors in the enforcement of late payment of motor vehicle tax in Tabanan Regency. The research method used is an empirical research method, with a fact approach and legal concept analysis approach. The results of law enforcement in late payment of motor vehicle tax in Tabanan Regency are given a PKB notification letter given a notification letter of STNK validation and a late notice of tax payment, if it has not been replied to from the taxpayer, UPTD PPRD Bali Province in Tabanan Regency will impose penalties on taxpayers such as administrative penalties for interest / fines and inhibiting factors are the lack of awareness of taxpayers in paying motor vehicle taxes, transferring motorized vehicles without transferring names, vehicle owners moving residence.

Problematika Kejurusitaan dalam Menangani Perkara Pada Kantor Pengadilan Agama Kabupaten Bangli

I Wayan Eka Antara, Anak Agung Sagung Laksmi Dewi, I Made Minggu Widyantara — Wed, 04 Sep 2024 07:13:28 +0700

The legal system in Indonesia is based on colonial, ethnic and religious law. This regulation forms the basis for all court decisions, including general courts, state administrative courts, and religious courts. As for the problems: 1) How is the process for implementing jurors based on article 103 of the Republic of Indonesia Law Number 7 of 1989 concerning Religious Courts at the Bangli Regency Religious Court office? 2) What are the inhibiting factors for adversity in handling cases at the Bangli Regency Religious Court office? The purpose of this study is to understand the implementation of jursita based on article 103 of Law No. 7 of 1989 concerning the Religious Courts at the Bangli District Religious Court and to understand the supporting and inhibiting factors of slump at the Bangli Religious Courts, to then find a solution. This study uses empirical methods. Empirical method used by the writer based by the data obtained by the writer from those people whom directly connected with the case matters written on the subject of this study. The bailiff must comply with the direction of the Chief Justice and submit announcements, reprimands, and court decisions in accordance with statutory provisions. If the parties do not provide accurate information, bailiffs may experience difficulties in carrying out their duties. However, they can still be informed about subpoenas by the local village head.

Perlindungan Konsumen Pengguna Jasa Parkir Atas Pelepasan Tanggung Jawab Pelaku Usaha Parkir Menerapkan Klausula Baku dalam Mencapai Keadilan Berkontrak

Wed, 04 Sep 2024 07:17:59 +0700

The Consumer Protection Act 0.8 of 1999 contains provisions regarding the rights and obligations that consumers and business actors have. For example, consumers who have not received legal justice in standard agreements that create business actors, seeing the phenomenon that occurs, namely agreements made by parking business actors for consumers who use parking services, basically to meet the needs of a significant number of consumers, to make it easier for parking business actors, agreements that made for consumers who use parking services to be printed in bulk in the form of standard clauses contained in parking tickets that are made unilaterally. However, this authority contains the potential for fraud for parking business actors through the existence of a clause that is not permitted. The contents of this clause are based on the UUPK which is a clause that contains the loading of the responsibility of the businessperson for the consumer which is contained under Article 18 paragraph 1. From this it can be said that there are still many parking business actors who, in stipulating standard clause agreements in the form of parking tickets, violate the provisions of the Protection Act. Consumers are related to the discrepancy of the clause in UUPK to obtain contractual justice for consumers. With the existence of an agreement that uses the standard clause it is not allowed so that the legal consequences according to the explanation of Article 18 paragraph 3 UUPK are null and void.

Efektifitas Perda Nomor 5 Tahun 2021 Tentang Pengelolaan Sampah Rumah Tangga dan Sampah Sejenis Sampah Rumah Tangga Di Kota Tabanan

Ida Ayu Made Ariskayanti, I Ketut Kasta Arya Wijaya, Luh Putu Suryani — Wed, 04 Sep 2024 07:22:13 +0700

The problem of waste is a problem that never ends from year to year. The volume of waste always increases every year and causes various negative impacts on the environment and the sustainability of people's lives. The population is affected by the increase in waste volume. With this background, the problem formulation raised is how the implementation of Tabanan Regency Regional Regulation Number 5 of 2021 concerning Waste Management in Tabanan City, and how the effectiveness of Tabanan Regency Regional Regulation Number 5 of 2021 in Tabanan City. This research uses empirical legal research type, data collection techniques in this research are by conducting interviews and document studies. The results of the study found that Tabanan Regency Regional Regulation Number 5 of 2021 concerning Management of Household Waste and Waste Similar to Household Waste has been implemented quite well but has not been fully effective because there are still several obstacles in the implementation of the regulation, namely low awareness and knowledge of waste management and lack of facilities and infrastructure in managing waste. Sanctions against waste violators are subject to administrative sanctions in the form of verbal and / or written warnings, as well as fines.

Perlindungan Hukum Terhadap Konsumen Jasa Titip Online Dalam Hal Terjadinya Cacat Produk

Kadek Bramanta Rudi Kaze, I Nyoman Putu Budiartha, Luh Putu Suryani — Wed, 04 Sep 2024 08:12:41 +0700

The development of the online shopping system has given rise to new business opportunities, one of which is known as a buying and selling service. One of the risks for users of ticketing services is the danger of defects in products received by users of online ticketing services. Based on this, what is the legal protection form of consumers of online ticketing services in the event of a defect in the product received? And how are online delivery service business actors responsible for losses received by consumers for defective goods products. This research uses a normative type of legal research. There are two forms of legal protection for consumers of online ticketing services in the event of product defects received through online buying and selling services, namely preventive and repressive legal protection which can be seen in the provisions of the UUPK. The responsibility of online delivery service business actors for losses received by consumers for defective goods products, in addition to rights and obligations, there are also responsibilities that must be carried. This responsibility is part of a binding obligation in the activities of running a business.

Sanksi Pidana Penyimpangan Seksual Sesama Jenis Terhadap Anak Sebagai Korban

Kadek Pageh Arimbawa, I Nyoman Gede Sugiartha, I Made Minggu Widyantara — Wed, 04 Sep 2024 08:31:25 +0700

Same-sex sexual deviance prohibited by Article 292 of the Criminal Code is only allowed if the victim is an adult and the perpetrator is a child. In relation to the issue of LGBT sexual deviance, the author views this as an odd norm. With this background, the author can formulate two problems: what are the criminal sanctions against same-sex deviant acts committed against children as victims? and how are legal arrangements for such acts made? This research method is normative legal research. Both a statutory approach and a conceptual analysis approach are used in this research. This tactic is also called the legal approach. The study findings revealed that Indonesia passed a law regulating same-sex crimes with minors as victims in 1946. Law of the Republic of Indonesia No. 2014 No. 35 on Modification. Law 23 of 2002 mostly regulates child protection. Criminal sanctions for same-sex sexual deviance refer to some of the severe penalties that can be threatened or imposed on people who commit or assist in committing crimes listed in Article 292 of Law No. Criminal law.

Penerapan Sanksi Hukum Terhadap Pelaku Pencabutan Penjor Sebagai Rangkaian Upacara Galungan Pada Umat Beragama Hindu di Desa Adat Taro Kelod Kabupaten Gianyar

Kadek Teddy Hendrawan, I Wayan Wesna Astara, Diah Gayatri Sudibya — Wed, 04 Sep 2024 08:36:06 +0700

Indonesia as a rule-of-law country has statutory regulations, relating to criminal sanctions and sentencing. In addition, some laws apply throughout the area called Customary Law, including in Bali. Perpetrators of the destruction of goods as well as religious blasphemy can be punished with the general criminal code or, in comparison with the Applicable Customary Law. This research examines 2 things: 1) How is the existence of the Hindu religious community in carrying out its obligations and legal protection for Hindu religious people in terms of Human Rights? and 2) What is the application of legal sanctions in the event of the revocation of the penjor for Hindus in the Taro Kelod Village area, Gianyar Regency? The method used in this research is Empirical Research. The purpose of this research is to emphasize the study of the protection of penjor removal victims in Taro Kelod Village, Gianyar. With the results of the study showing that a person deliberately destroys goods together and harms someone, it is possible to be subject to Article 170 paragraph (1) and Article 156A letter A concerning religious blasphemy, because the penjor being revoked is a sacred symbol and has religious meaning for Hindus.

Efektivitas Pembimbingan Kemasyarakatan Terhadap Anak Pelaku Pelecehan Seksual di Balai Pemasyarakatan Kelas I Denpasar

Made Ryan Permana Putra, I Made Sepud, Ketut Adi Wirawan — Wed, 04 Sep 2024 08:40:53 +0700

Sexual harassment is a criminal offense that can cause harm in the form of trauma or embarrassment to the family or society. Children as perpetrators of criminal acts of sexual harassment who are still underage, need to receive serious attention from all walks of life.This is done to improve the mindset of the perpetrators, teach the perpetrators to do good and help the perpetrators meet the prevailing standard of living. This study uses empirical legal research methods. There are internal, external, and other factors that contribute to children committing sexual harassment offenses. External factors include emotional power and age, external factors consist of education, environment, alcohol and drugs, economy, and the internet. Meanwhile, other factors that support children to commit crimes of sexual harassment are children's low understanding of religion and the absence of parental oversight. The study's findings indicate that, in accordance with the applicable laws and regulations, social counseling for child sexual harassment perpetrators has been working well and effectively. The absence demonstrates this repetition of criminal acts or recidivism. This happens because the process of guiding and supervising children who commit crimes of sexual harassment by social counselors has been running according to the rules that apply.

Keadilan Restoratif Sebagai Upaya Penyelesaian Tindak Pidana Dalam Sistem Hukum di Indonesia

Mochamad Sukedi, I Nengah Nuarta — Wed, 04 Sep 2024 08:45:10 +0700

The justice that has been taking place in the criminal justice system in Indonesia is retributive justice, while what is expected is restorative justice, namely a process where all parties involved in a particular criminal act work together to solve the problem, how to deal with the consequences in the future, not yet regulated by strict norms that prevent criminal cases from having to be resolved outside of court using restorative justice. Based on the background above, researchers are very interested in studying: 1) How is the development of restorative justice in the Indonesian legal system? and 2) What are the principles of restorative justice in resolving criminal cases in Indonesia? The type of research used in this research is normative legal research. The development of restorative justice in the Indonesian legal system is based on the lack of satisfaction from the existing criminal justice system process, where it is felt that it does not meet the needs of the community, because in a criminal justice system process the parties in conflict are not involved but only involve between perpetrators and the state. Victims and the community are not involved in conflict resolution, in contrast to the principle of restorative justice where victims and the community are also involved in conflict resolution. The principle of restorative justice in resolving criminal cases in Indonesia is not something relatively new in Indonesia because it is a dispute resolution model which is one type of alternative punishment in the criminal law system in line with the aim of criminal sanctions according to the concept of customary law, namely restoring cosmic balance, balance between The world was born with the supernatural world, to bring a sense of peace between fellow citizens or between members of society and their community.

Pertanggungjawaban Hukum Pengelola Arisan Online Bermodus Investasi Yang Menimbulkan Akibat Hukum

Ni Putu Yuliana Kemalasari, Irwan Effendi — Wed, 04 Sep 2024 08:49:59 +0700

Online lottery is an activity carried out by several people by utilizing the development of technological advances and information by using smartphones in its implementation. Recently, online lottery has been highlighted because it has caused legal consequences, including losses suffered by members, promises of attractive investments and used as a basis for committing criminal acts. The problem that becomes a case in relation to online lottery is the form of responsibility and legal efforts in overcoming it. This research aims to find out the criminal and civil responsibilities of the perpetrators of online lottery who use the argument of investment in deceiving their victims so that the best legal efforts can be found in overcoming this problem. To discuss the related problems, the author formulates them into two problem formulations: first, how is the regulation of online lottery according to positive law in Indonesia and second, how is the legal responsibility of online lottery managers with the investment mode that causes legal consequences. This research uses normative legal research. This normative legal research collects legal materials from primary legal materials, secondary legal materials and tertiary legal materials which are then collected and analysed and then described through a statute approach and case approach. The result of this research is that there is no specific regulation of online lottery according to positive law in Indonesia. However, it can be interpreted that online lottery is an agreement made based on Articles 1330 and 1338 of the Civil Code and is related to the principles and objectives regulated in Articles 3 and 4 of Law Number 1 of 2024 concerning the Second Amendment to Law Number 11 of 2008 concerning Electronic Information and Transactions.

Perlindungan Hukum Terhadap Data Pribadi Warga Negara Indonesia Berdasarkan Undang-Undang Nomor 27 Tahun 2022

Ni Made Dwi Gayatri Putri, Ni Luh Made Mahendrawati, Ni Made Puspasutari Ujianti — Wed, 04 Sep 2024 08:55:03 +0700

Personal data is private and must be protected. The number of personal data leakage cases in Indonesia has a detrimental impact on society. The lack of comprehensive legislation has led to a lack of legal protection for data leakage cases. As a result of the many personal data leaks, the government passed the Personal Data Protection Law Number 27 of 2022. The purpose of this research is to find out the legal umbrella that protects personal data including understanding more about the legal policies regulated in Law Number 27 of 2022. This research will discuss the formulation of problems including how is the regulation of personal data protection based on Law Number 27 of 2022 and how is the legal protection of the dissemination of confidential personal data of Indonesian citizens. The method used is normative with a statutory approach. The findings reveal that legal protection against personal data leaks is already comprehensive in Law Number 27 of 2022, preventive efforts to protect personal data do not share data from the community and society also avoid illegal platforms that occur in cybercrime. While the government will conduct a compliance test for Repressive Protection Efforts in the event of a personal data leak, the sanctions contained in the Personal Data Protection Law are Criminal Provisions Articles 67, 68 and 70 which already contain fines and imprisonment.

Perlindungan Hukum Terhadap Data Pribadi Nasabah Oleh Bank Dalam Transaksi Melalui Internet Banking

Ni Putu Denisya, I Nyoman Putu Budiartha, I Made Aditya Mantara Putra — Wed, 04 Sep 2024 08:59:07 +0700

Technological advances have been able to give birth to services that facilitate daily activities such as the presence of internet banking services. However, there are still many problems related to the unprotection of customer personal data. The formulation of the problem from this study is how to legally protect the security of customer personal data by banks in internet banking services and how bank accountability in terms of personal data belonging to customers is not protected due to the use of internet banking services. The research method used in this thesis research is a normative type of legal research with a type of statutory and conceptual approach. The data sources used are prime, secondary, and tertiary data sources. The collection of legal materials is carried out through a library study. The results showed that the form of preventive legal protection was carried out by providing socialization through the platform to inform about the protection of customer personal data and the applicability of the ITE Law and the Telecommunications Law which provides a protection to prevent disputes against customers. The form of repressive legal protection is carried out through the existence of the Consumer Protection Law which is the basis for the fulfilment of consumption rights. The form of bank liability to customers in the event of a data leak is that the bank will provide compensation if it is proven that it is true that the data leak is not caused by the customer's negligence or mistake.

Eksistensi Perlindungan Hukum Terhadap Anak Sebagai Akibat Tindak Pidana Pencabulan di Kabupaten Gianyar

Putu Dyah Agung Mas Narayana Putri, I Made Sepud, I Wayan Werasmana Sancaya — Wed, 04 Sep 2024 09:02:57 +0700

Children have limitations in understanding and protecting themselves from various influences of the existing system. When children are involved in legal issues, the state must provide protection to children through laws and regulations including Law Number 11 of 2012 concerning the Juvenile Criminal Justice System. Sexual intercourse with children is an act that is categorized as rape and obscenity, and usually sexual intercourse is carried out by adults to children under the age of 15, therefore the formulation of the problem is raised, namely: 1) What is the legal protection against child victims of sexual abuse in Gianyar Regency? and 2) What are the criminal sanctions against perpetrators of criminal acts of child molestation in Gianyar Regency? This study uses an empirical research type. The results obtained from legal protection for child victims of abuse are that they have received legal protection as stipulated in Law No. 35 of 2014 on amendments to Law No. 23 of 2002 concerning Child Protection. Criminal sanctions obtained by perpetrators of child abuse are a minimum of 3 years and a maximum of 15 years in prison and a minimum fine of Rp. 60 million and a maximum of Rp. 300 million.

Mekanisme Penyusunan Laporan Pertanggungjawaban Anggaran Pendapatan dan Belanja Daerah

Putu Gede Satya Wiguna, I Gusti Bagus Suryawan, Ida Ayu Putu Widiati — Wed, 04 Sep 2024 09:07:05 +0700

The central government gives authority to regional governments to take care of their household affairs which are unique to the region with the aim that local governments are more effective in managing regional affairs both in terms of development, utilization and management of natural resources and human resources. The Regional Head who plans the APBD to organize his administration is also required to be able to provide accountability/provide reports on the results of the use of the APBD. The use of this APBD, of course, must have an agency that oversees it, in the administration of regional government that supervises it, namely the DPRD. Based on this description, the problems examined in this study are: What is the mechanism for preparing the APBD accountability report? according to Law Number 17 of 2003 is a regional financial plan approved by the Regional People's Representative Council (DPRD). This research is a normative research that uses a statutory approach. The legal material used in this study comes from the results of library research which consists of primary and secondary legal materials obtained through literature review techniques supported by analytical techniques. From the results of this study it can be interpreted that accountability and oversight are one unit to realize good governance, because it can provide an evaluation of the performance of the government for the future.