Peran Ispektorat Sebagai Aparatur Pengawas Internal Pemerintah dalam Pengawasan Dana Desa di Kecamatan Elar Selatan Kabupaten Manggarai Timur

JEMAGUNG, Anselmus Epi (2023) Peran Ispektorat Sebagai Aparatur Pengawas Internal Pemerintah dalam Pengawasan Dana Desa di Kecamatan Elar Selatan Kabupaten Manggarai Timur. Undergraduate thesis, Universitas Katolik widya Mandira Kupang.

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Abstract

This thesis is entitled "The Role of the Inspectorate as Internal Government Supervisory Apparatus (APIP) in the Oversight of Village Funds in Elar Selatan Sub-District, East Manggarai Regency." The problem formulation in this thesis is: What is the role of the Inspectorate as Internal Government Supervisory Apparatus (APIP) in overseeing Village Funds in Elar Selatan SubDistrict, East Manggarai Regency? The theory used by the researcher to address the research problem is supervision. This research employs a qualitative descriptive method. The primary data sources are the informants, while secondary data consists of documents related to the research variables. Data collection techniques include interviews, observations, and documentation. Data analysis involves data reduction, data presentation, conclusion drawing, and qualitative descriptive analysis. The research findings indicate that: (1) Review aspects, represented by the East Manggarai Regency Inspectorate, identified several issues in the financial management of Mosi Ngaran Village, particularly in reporting and accountability in accordance with Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 73 of 2020. These findings include budget misuse, such as the existence of fictitious data, and inconsistencies between the village fund plan and realization. Regarding recommendations for improving village fund management, it appears that the implementation has not been optimal, as there is no significant improvement in the Accountability Report (SPJ) and Financial Accountability Report (LPH). (2) Monitoring aspects, represented by the East Manggarai Regency Inspectorate, have implemented standards and procedures in examining the financial management of Mosi Ngaran Village, including examination stages, implementation, and reporting as stipulated in Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Internal Control System of the Government, Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 73 of 2020 concerning Oversight of Village Financial Management, and East Manggarai Regency Regent Regulation Number 17 of 2019 concerning Guidelines for Specific Purpose Examinations of Village Fund Management in Village Governments. (3) Evaluation aspects, in the form of overseeing the accountability information of the financial management of Mosi Ngaran Village, have not been carried out effectively. This is evidenced by findings from the East Manggarai Regency Inspectorate regarding budget misuse and the lack of improvements in SPJ and LPH, as a result of findings on the misuse of village funds in the form of physical and administrative findings, as recommended by the East Manggarai Regency Inspectorate. Based on the above analysis, the author concludes that the Inspectorate has effectively performed its supervisory function. This is attributed to the oversight in the form of review, monitoring, and evaluation.

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