The Role of the Inspectorate in Supervising Village Fund Management in Lebak Regency

Abstract

Abstract

This study aims to analyze the role of the Inspectorate in overseeing the management of Village Funds in Lebak Regency, specifically in Baros Village, Warunggunung District, and to identify supporting and inhibiting factors in the implementation of such oversight. The method used is qualitative research with a descriptive approach. Data sources consist of primary data obtained through observation and interviews with the Lebak Regency Inspectorate, the Baros Village Head, village officials, and other relevant parties, and secondary data obtained through documentation and literature review. The data analysis technique uses an interactive model that includes data collection, data reduction, data presentation, and drawing conclusions. The results indicate that the Lebak Regency Inspectorate has carried out its role in overseeing the management of Village Funds through audits, evaluations, coaching, and mentoring to village governments. However, the implementation of oversight has not been fully optimized due to several obstacles, such as the limited number of auditors compared to the number of supervised objects, supervision that is still focused on administrative aspects, and the low capacity and understanding of village officials in the management and accountability of Village Funds. Supporting factors for the implementation of supervision include clear regulations, local government support, and adequate inter-agency coordination. In conclusion, the Inspectorate's role in overseeing Village Fund management in Lebak Regency has been effective. However, human resource capacity building, strengthening of the supervisory system, and ongoing development are needed to ensure transparent, accountable, and effective Village Fund management.

Keywords: Role of the Inspectorate, Supervision, Village Funds, Village Financial Management, Lebak Regency.