Suryadharma, Suryadharma (2023) Peran Inspektorat Dalam Pengawasan Belanja Tidak Terduga Di Kabupaten Rokan Hilir Tahun 2020. Masters thesis, Universitas Islam Riau.

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Abstract

The Regional Disaster Management Agency (BPBD) of Rokan Hilir Regency as deputy chairman of the task force in accelerating the handling of the Covid 19 emergency has the role of managing regional finances for handling Covid 19, where the use of regional finance is carried out through unexpected spending. The Inspectorate as the supervisory agency is given the mandate to carry out guidance and supervision of unexpected expenditures. Therefore the researcher conducted a study entitled The Role of the Inspectorate in Oversight of Unexpected Expenditures in Rokan Hilir Regency in 2020. The research method uses qualitative research methods as a technique for data collection and direct interviews with informants Head of BPBD, Inspector, Inspectorate Team, Head of Program Subdivision and BPBD Planning, Head of Program Subdivision and Inspectorate Planning. The results of the study show that the Inspectorate of Rokan Hilir Regency has played a sufficient role in accordance with the three scopes of roles according to Levinson's Theory namelyRole/ Rules, Personal / Individual and Structure but still have problems this can be seen from several indicators such as FirstRoles/rulesthe implementation of the 2020 unexpected expenditure review has not been accommodated in the Inspectorate's PKPT (Annual Oversight Work Program). However, the Inspector decided that the Inspectorate still had to carry out a review of unexpected expenditures by using budgets sourced from other activities (Implementation of Periodic Internal Oversight). SecondPersonal/individual unforeseen expenditure reviews carried out by the Inspectorate together with BPBD are more difficult to face BPBD team members in preparing the documents and data needed to review the expenditure plan that has been made by the BPBD team, this difficulty is based on that not all personnel from BPBD members understand and are fluent using information technology and 2020 was the first year covid19 occurred and the year of adjustment for members working from home or Work From Home (WFH). ThirdStructure what has been done by the Inspectorate is that the Inspector only orders to immediately complete the review of unexpected expenses quickly because they are given only 3 and 4 days and also the reason is because for the disbursement of BTT funds there must be a review from the Inspectorate, therefore the review team at the Inspectorate responds discussion of the results of the BTT review on the last day or for finalization is to hold a limited meeting with BPBD to speed up the completion of the review, even though in 2020 there are provisions to maintain physical distance, minimize meetings/meetings with work units or inspection objects by replacing or seek online verification of evidence of supervision.

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