Kamil, Irfan (2025) Efektivitas Pengawasan dan Pemeriksaan Inspektorat Provinsi Riau dalam Meningkatkan Akuntabilitas Keuangan Daerah. Masters thesis, Universitas Islam Riau.

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Abstract

his study aims to analyze the effectiveness of supervision and examination conducted by the Inspectorate of Riau Province in improving regional financial accountability. As an internal government supervisory apparatus (APIP), the Inspectorate holds a highly strategic role, functioning not only as an oversight body to ensure compliance with regulations but also as a mentor, consultant, and partner to local government agencies in establishing transparent and accountable financial governance in accordance with the principles of good governance. The main problems addressed in this study are the persistent weaknesses in the implementation of supervision, including limited auditor resources, insufficient budget support, heavy workloads, weak coordination with regional apparatus organizations (OPD), and the influence of political and bureaucratic factors that affect both the independence and the follow-up of supervisory results. This research employs a qualitative approach, with data collected through in- depth interviews, field observations, and analysis of official documents. The informants consist of structural officials of the Riau Province Inspectorate, auditors at various levels, as well as relevant officials from the Regional Financial and Asset Management Agency (BPKAD) of Riau Province. The collected data were analyzed to identify the roles, challenges, and supervisory strategies in enhancing regional financial accountability. The findings indicate that although the Riau Province Inspectorate has carried out supervisory and examination functions regularly, including reviews of the Regional Government Financial Reports (LKPD) and providing technical assistance to regional apparatus organizations, its effectiveness has not yet been optimal. Internal obstacles such as limited number and uneven competence of auditors, inadequate supporting facilities, and high workloads have led to less comprehensive supervision. Meanwhile, external challenges such as weak inter-agency coordination, low commitment from regional leaders to follow up audit recommendations, and political-bureaucratic influences have often resulted in delayed or unimplemented recommendations. Based on these findings, the study concludes that strengthening auditor human resource capacity, increasing budgetary support, utilizing information technology in supervision, and fostering strong political commitment from regional leaders are key factors that must be reinforced to enable the Inspectorate to perform its role optimally. With such strengthening strategies, the Inspectorate of Riau Province is expected to enhance its position as a professional, independent, and credible internal supervisory body, thereby contributing significantly to the realization of clean, transparent, and accountable regional financial governance.

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