CD Skripsi
Fungsi Pengawasan Dan Pemeriksaan Terhadap Penggunaan Dana Desa Di Kabupaten Kuantan Singingi Tahun 2020
One of the policies adopted to support development in the village is the
implementation of fiscal decentralization through the Village Fund to support
village development and empowerment. However, in the implementation of the
Village Fund, there are concerns from various parties due to indications of fraud
(abuse) carried out by elements in the village as evidenced by the many
complaints. This is certainly a signal for the government to supervise the Village
Funds originating from the APBN so that their management remains in line with
applicable regulations. Based on the Regulation of the Minister of Home Affairs
(Permendagri) Number 71 of 2015 concerning Policies for Guidance and
Supervision within the Ministry of Home Affairs and Regional Governments in
2016, the supervision of village funds is part of the supervision of the Regency /
City Regional Inspectorate within the scope of the inspection of Village
Government administration.
The type of research used in this research is qualitative research. In this
study, the data used came from various sources (multiple sources of data) such as
interviews, observations, and documents. The results showed that the
implementation of the supervisory and inspection functions of the Kuantan
Singingi Inspectorate adhered to the existing supervisory SOP and PKPT and
PKA which became work guides. The preparation of the PKA and PKPT is quite
effective in overcoming the shortage of auditor personnel at the Kuantan Singingi
Inspectorate, the elaboration in the PKPT has been arranged in such a way how
supervision can run efficiently but the implementation of the supervision and
inspection function by the Kuantan Singingi Inspectorate on the use of village
funds has not been maximized, namely in the sector. budget, time, and
uncooperative village parties, but not many abuses of village funds in Kuantan
Singingi District that have reached legal proceedings, only 1 or 2 villages with a
percentage of less than 20%.
Keywords: Inspectorate, Supervision Function, Village Fund
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