ACCOUNTABILITY INSPECTORATE IN THE SUPERVISION OF VILLAGE FUNDS

Abstract

The Inspectorate plays an important role in the process of creating transparency and accountability in regional financial management. However, in its implementation there are still significant obstacles, namely related to independence, organizational capacity and capability as well as cases of misappropriation of village funds in Tanjung Putus Village. The purpose of this study is to find out and describe in detail the Accountability of the Langkat Regency Inspectorate in Village Fund Supervision in Tanjung Putus Village. This study uses a qualitative descriptive research method. Data collection techniques were carried out by means of interviews, observations and documentation carried out at the Langkat Regency Inspectorate office and the Tanjung Putus Village office. The data and information obtained are then analyzed by means of data reduction, data presentation and conclusion drawing supported by the theory put forward by Jonathan GS Koppell. Based on the results of the study, it is known that the accountability of the Langkat Regency Inspectorate is through five dimensions or accountability indicators, namely: First, limited transparency so that data is not misused. Second, liability or obligations that have not been fulfilled because the distance between the village and the Inspectorate is quite far. Third, controllability or supervision is inadequate because the quantity of human resources of the Inspectorate is still insufficient compared to the scope of the inspection object. Fourth, responsibility must be emphasized more so that the performance of the Inspectorate is better. Fifth, responsiveness or responsiveness is not optimal because the level of concern of regional apparatus in completing the recommendations of the supervision results is still low and also due to the limited number of human resources who handle the follow-up of the supervision results. Therefore, it is very necessary to improve the quality and quantity of employees of the Langkat Regency Inspectorate and village officials.