Analisis Kinerja Inspektorat Kabupaten Sleman Terhadap Pengawasan Pengelolaan Dana Desa Di Kabupaten Sleman

Abstract

Supervision of village funds in Sleman Regency is carried out to support the creation of good, clean, transparent, credible and accountable village financial management in the hope of fulfilling preventive and protective measures against village funds in order to avoid practices that can harm village finances and related parties. The Regency/City regional inspectorate which is part of the Government Internal Supervisory Apparatus (APIP) is one of the elements of government agencies at the Regency/City level whose task is to carry out internal supervision of the implementation or implementation of the SKPD program within the Regency/City regional government through an audit process, review, monitoring and evaluation as well as other supervisory activities. The Conception of Performance described by Bernardin and Russell is the focus in the preparation of this scientific paper. The research was carried out using descriptive qualitative methods, the location of the research was at the Sleman Regency Inspectorate Office. The object of this study focuses on the performance of the Sleman Regency Inspectorate's supervision on the management of village funds. The research subjects were mostly employees of the Assistant Inspector for Government Sector as the implementing actor for the supervision of village funds. The results of this study indicate that in 2021, The Sleman Regency Inspectorate in terms of the quality of its work exceeded the expected target so that it obtained the title of "Very Successful" in achieving its supervisory work, in terms of fulfilling the supervision work targets listed in the strategic plan of the Sleman Regency Inspectorate, in a timely manner the Sleman Regency Inspectorate in completing its supervisory work the village fund cannot be completed on time, namely 15 days, cost effectiveness in the work of supervising village funds the percentage of use of its work budget is 88.96%, according to the needs of the supervisor in which all forms of supervision activities of the Sleman Regency Inspectorate will be assessed for their performance by the State Audit Board and Development (BPKP) as a quality guarantor, the impact of personal relationships shows the formation of an inspection team in its implementation which is an effort to build cooperation and strengthen relationships among fellow implementing partners.