Akuntabilitas Inspektorat Kabupaten Langkat dalam Pengawasan Dana Desa di Desa Tanjung Putus

Abstract

The Inspectorate is a unit that carries out supervision in regional government which has the same duties as internal auditors. This makes the inspectorate play 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 that still occur in Tanjung Putus Village. So, the aim of this research is to find out and describe in detail the Accountability of the Langkat Regency Inspectorate in Controlling Village Funds in Tanjung Putus Village. This research uses a qualitative descriptive research method. Data collection techniques were carried out by means of interviews, observation and documentation carried out at the Langkat Regency Inspectorate office and the Tanjung Putus Village office. The data and information obtained were then analyzed by means of data reduction, data presentation and drawing conclusions which were supported by the theory put forward by Jonathan GS Koppell that accountability can be seen through five dimensions, namely transparency, liability, controllability, responsibility and responsiveness. Through this research, it can be seen that the accountability of the Langkat Regency Inspectorate is through five dimensions or indicators of accountability, namely: First, limited transparency so that data is not misused. Second, liabilities that cannot be carried out due to the distance between the village and the Inspectorate being quite far. Third, controllability is inadequate because the quantity of the Inspectorate's human resources is still insufficient compared to the scope of inspection objects. Fourth, responsibility must be emphasized more so that the Inspectorate's performance will be better. Fifth, responsiveness is not yet optimal due to the low level of concern of regional officials in completing recommendations from the results of supervision and also due to the limited number of human resources who handle the follow-up to the results of the supervision. Therefore, it is very necessary to improve the quality and quantity of Langkat Regency Inspectorate employees and village officials.