AKUNTABILITAS PENGAWASAN INSPEKTORAT TERHADAP BADAN USAHA MILIK DESA (BUMDes) DI KABUPATEN LEMBATA

(STUDI PADA INSPEKTORAT KABUPATEN LEMBATA)

Abstract

Referring to Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management, supervision is required to implement it. Supervision of the implementation of the budget allocated for the management of village-owned enterprises (BUMDes) is needed so that the budget allocated by the government is in accordance with its designation in managing resources for the welfare of village communities. One of the institutions that carries out supervision is the inspectorate. Using a descriptive qualitative approach, this research examines the accountability of inspectorate supervision of village-owned enterprises (BUMDes) in Lembata district and finds that the principle of accountability has three functions as outlined by Bowen (2016), namely as a task control tool, reducing the number of abuses of duties and increasing effectiveness and efficiency performance. The research results show that the principle of accountable supervision to supervise the management of BUMDes is in line with Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management which includes planning, implementation, administration, reporting and accountability. These five standards are benchmarks for the accountability of inspectorate supervision of village-owned enterprises (BUMDes) in Lembata district. In building accountability, inspectorate supervision of BUMDes in Lembata district is carried out using periodic audits including audits, reviews, monitoring and evaluation. The audit carried out by the Lembata district inspectorate on BUMDes has not met the standards for measuring supervisory accountability as APIP because in the last two years it has not carried out supervision due to a budget shortfall of 1% of the APBD.