PERAN INSPEKTORAT DAERAH DALAM MELAKSANAKAN PENGAWASAN TERHADAP PENGGUNAAN DANA DESA (DD) DI KABUPATEN NGAWI

Abstract

This study aims to determine the role played by the Regional Inspectorate in supervising village funds in Ngawi Regency and to identify factors that hinder the Regional Inspectorate's role in supervising village funds. This study uses a descriptive qualitative approach and collects data using observation, interviews, documentation, and literature review methods. The research location is where the researcher will conduct the study. This study was conducted at the Ngawi Regency Government Inspectorate Office. The data analysis techniques used were data reduction, data presentation, and data verification or conclusion. The results of the study show that the supervision of Village Funds in Ngawi Regency has been carried out properly using the Siswaskeudes application. However, the inspection activities were not optimal, as evidenced by the low frequency of inspections of village funds and the lack of personnel from the Inspectorate in the inspection process. The inspection of village funds has also been carried out in accordance with applicable regulations and inspection standards. Furthermore, the testing activities have been carried out correctly and appropriately, but there have been constraints in terms of lack of time, resulting in the physical testing process in the field not being optimal. Based on the results of the study, it is known that the inhibiting factors of the Inspectorate's role in supervising Village Fund management are the insufficient number of internal supervisory officials compared to the number of audits and the low level of human resources in the villages, which results in the effectiveness of Village Fund supervision not being maximized.