EFEKTIVITAS PENGAWASAN DANA DESA OLEH INSPEKTORAT PADA MASA PANDEMI COVID-19 DALAM MEWUJUDKAN AKUNTABILITAS ANGGARAN DESA DI KABUPATEN SERANG

HADI, SALVIA VIOLITA (2022) EFEKTIVITAS PENGAWASAN DANA DESA OLEH INSPEKTORAT PADA MASA PANDEMI COVID-19 DALAM MEWUJUDKAN AKUNTABILITAS ANGGARAN DESA DI KABUPATEN SERANG. Diploma thesis, Institut Pemerintahan Dalam Negeri.

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Abstract

Problem Statement/Background (GAP): The author focuses on how the effectiveness of village fund supervision by the Inspectorate during the Covid-19 pandemic in realizing village budget accountability in Serang Regency, the obstacles and obstacles of the Inspectorate in conducting supervision, find out the efforts made by the government in dealing with these obstacles and obstacles. Purpose: The purpose of this study was to determine and analyze the effectiveness of village fund supervision by the Inspectorate during the Covid-19 pandemic in realizing village budget accountability in Serang Regency. Methods: This research was conducted using a quantitaliitive description method with an inductive approach to describe the state of the research object based on facts in the field. Research instruments are researchers themselves with data collection procedures consisting of interviews and documents. Data processing is taken by reviewing several elements of the effectiveness of supervision, namely policies and procedures, methods/supervision methods used, monitoring tools, forms of supervision, and supervisory actors. Results/Findings: The results of this study showed that there were still various irregularities in the use and management of village funds in serang districts and there were still many villages that lacked preparation when the inspection was carried out. In this case, the inspectorate has made various efforts to reduce the occurrence of problems that occur in the village related to the supervision and management of village funds, one of which is by starting the use of the Siswaskeudes application in 2022. Conclusion: The effectiveness of village fund supervision by the Inspectorate during the Covid-19 pandemic in realizing village budget accountability in Serang Regency is effective. But, the most common problems encountered in village fund management are administrative problems due to human resources that are still low in this case the village head and village devices are only high school graduates. Keywords: Budget Accountability, Monitoring Effectiveness, Village Fund, Inspectorate Supervision

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Goverment Management > Public Finance
Depositing User: Keuangan Publik FMP
Date Deposited: 02 Jun 2022 08:47
Last Modified: 02 Jun 2022 08:47
URI: http://eprints.ipdn.ac.id/id/eprint/7298

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