Kapasitas Auditor Inspektorat Daerah Kabupaten Rokan Hulu Dalam Meningkatkan Kualitas Hasil Pengawasan Pengelolaan Keuangan Desa

Amri, Dharma (2022) Kapasitas Auditor Inspektorat Daerah Kabupaten Rokan Hulu Dalam Meningkatkan Kualitas Hasil Pengawasan Pengelolaan Keuangan Desa. Masters thesis, Universitas Islam Riau.

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Abstract

Regarding improving the performance of village financial management, there are still a number of villages that have not yet been accountable to the government for their LPJ (Accountability Report) in 2021. As well as the lack of transparency in managing village finances so that the community still has difficulty accessing information on village fund budget management. Therefore the importance of transparency in a budget will facilitate the work of village apparatus in managing village funds and there will be no more suspicion and distrust of village apparatus. The importance of the village apparatus in understanding the village financial management regulations, because it will be related to the disbursement of village funds at each stage. Where compliance with financial reporting must be in accordance with regulations that have been determined for each region. Therefore, further supervision is needed by the inspectorate so that village financial management is in accordance with what has been determined. The aim of the study was to identify and analyze the capacity of the Regional Inspectorate Auditor of Rokan Hulu Regency in Improving the Quality of Village Financial Management Supervision Results by using indicators of knowledge, abilities and objectives. This study uses a qualitative approach. There were 8 informants in this study with the Inspector as the key informant. Data collection techniques by interviews, observation and documentation as well as data analysis using the Miles and Huberman techniques. Based on the results of the study, it can be concluded that the capacity of the Rokan Hulu Regency Regional Inspectorate Auditor in Improving the Quality of Village Financial Management Oversight Results is not optimal based on indicators of knowledge, ability, and audit objectives. This is because there are still a number of villages that are still not accountable for their LPJ (Accountability Report) in 2021 to the government. As well as the lack of transparency in managing village finances so that the community still has difficulty accessing information on village fund budget management. It is hoped that the government will recruit auditors to meet the minimum quota of auditors at the Rokan Hulu District Inspectorate in order to minimize overlap in the implementation of auditor duties at the Rokan Hulu District Inspectorate. Holding training or seminars that are always attended by Auditors related to the Implementation of Supervision of Village Financial Management.

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