Effectiveness of Regional Inspectorate Supervision of Village Fund Financial Management
Keywords:
Supervisory Effectiveness, Regional Inspectorate, Village Funds, COSO Theory, TasikmalayaAbstract
The large allocation of Village Funds demands transparent, accountable, and participatory financial management to prevent irregularities at the village level. This study aims to analyze the effectiveness of the Tasikmalaya Regency Inspectorate's oversight of Village Fund financial management and identify various factors hindering its optimization. Using a descriptive method with a qualitative approach, research data was collected through in-depth interviews, observations, and documentation studies of Audit Result Reports (LHP). Informants were selected through purposive sampling, including internal auditors and village officials. Data analysis was conducted using an interactive model through the lens of COSO Internal Control Theory and Attribution Theory. The results indicate that the Inspectorate's oversight has generally been quite effective in its formal-administrative and preventive aspects through the use of the Village Financial Supervision System (Siswaskeudes) application. However, substantive oversight of the physical aspects of building materials remains suboptimal and often delays in detecting budget deviations. This weakness is caused by internal obstacles such as the extreme disparity between the number of auditors and the extreme workload required to oversee 351 villages, geographical constraints, and a lack of civil engineering expertise. Meanwhile, external obstacles stem from the low accounting competency of village officials, weak commitment to follow-up on LHP recommendations, and the stagnation of micro-supervision functions by sub-districts, the first line of regional defense. This study recommends strengthening regional regulations that forcefully integrate the coaching role of sub-district heads to close the gap in oversight
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