Implementation of the Village Financial Supervision Program at Cianjur District

DOI

10.2991/978-2-38476-104-3_25How to use a DOI?

Keywords

Implementation; Supervision; Village Finance; Cianjur District

Abstract

The Act Number 6 of 2014 about Village has consequences for allocating village finances through village funds to the Village Government. However, the large amount of financial allocation also creates a risk of fraud. The data from the Ministry of Home Affairs from 2016–2021, shows indications of a significant increase the number of cases of village financial fraud. The purpose of the study is to evaluate the implementation of the village financial management supervision policies and programs by Cianjur District Inspectorate. The qualitative approach was used through interviews with Inspectors, Program Planners, Evaluators, Auxiliary Inspectors, Auditors and Supervisors of Local Government Affairs. Field observations in villages that have received supervision. The results showed that the Cianjur District Inspectorate was not optimal in its internal supervision through village financial management. This is due to the lack of number of human resources and there is no indicator to measure the success of village financial supervision programs. Meanwhile, other supervision methods such as advisory services, monitoring, evaluation, and review have not been able to be implemented. The recommendation from the results of this study is the need for the Cianjur District Inspectorate to innovate the supervision program through a combination of supervision in the current year (such as monitoring and evaluation) and risk-based post-audit and using the village financial supervision information system.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Hadi Supriatna
AU  - Deddy Mulyadi
AU  - Abdul Rahman
AU  - Ely Sufianti
AU  - Septiana Dwi Putrianti
PY  - 2023
DA  - 2023/09/29
TI  - Implementation of the Village Financial Supervision Program at Cianjur District
BT  - Proceedings of the  Fourth International Conference on Administrative Science (ICAS 2022)
PB  - Atlantis Press
SP  - 239
EP  - 252
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-104-3_25
DO  - 10.2991/978-2-38476-104-3_25
ID  - Supriatna2023
ER  -