PENGAWASAN INSPEKTORAT DALAM PENGELOLAAN DANA DESA TAHUN 2023 DI KABUPATEN HALMAHERA UTARA

Authors

Merni Indrianti Idfen Dodiki Program Studi Ilmu Administrasi Negara, Fakultas Ilmu Sosial dan Humanior UNIERA Indonesia
Deybi Ch. Tinggogoy Program Studi Ilmu Administrasi Negara, Fakultas Ilmu Sosial dan Humanior UNIERA Indonesia

Supervision, village fund, managemen, Inspectorate

This study aims to determine the role and inhibiting factors of the

Regional Inspectorate of Halmahera Utara Regency as an internal auditor

in supervising village funds in North Halmahera Regency. The data used

in this study are primary data and secondary data. Qualitative research

methods. Data analysis techniques are data collection, data reduction, data

presentation and conclusions. The results of this study show that the

Regional Inspectorate of North Halmahera Regency has carried out its role

as an internal auditor in village fund supervision, namely the role as a

supervisor, the role as a consultant, and the role as a catalyst, but not yet

maximized because there are several inhibiting factors consisting of lack

of budget, lack of inspection personnel, lack of equipment, office supplies,

extensive supervisory objects, village apparatus resources that lack

understanding, non-compliance and infrastructure in the form of roads and

networks that are not supportive. Solutions carried out to overcome these

obstacles consist of increasing the budget, inspection personnel,

procurement of office equipment and supplies, assistance and guidance to

village apparatus and road and telephone network infrastructure

developmen.