* Corresponding Author
Eksplorasi Peran Inspektorat dalam Pelaksanaan Fungsi Pengawasan terhadap Pengelolaan Dana Desa: Studi Kasus pada Inspektorat Daerah Kabupaten Gunungkidul
https://doi.org/10.22146/abis.v11i3.85805 Lathifah Nur Aini Rahmawati(1*), Eko Suwardi(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
>Penelitian ini bertujuan untuk mengeksplorasi peran inspektorat daerah dalam pelaksanaan pengawasan keuangan khususnya berkaitan dengan pengelolaan dana desa, mengidentifikasi kendala yang dihadapi oleh inspektorat daerah secara keseluruhan dan mendalam serta upaya yang dilakukan untuk mengatasi kendala tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan pendekatan studi kasus. Sampel dari penelitian ini merupakan auditor internal di Inspektorat Daerah Kabupaten Gunungkidul, serta staf dari dinas dan pemerintah desa di Kabupaten Gunungkidul. Berdasarkan teori peran organisasi, ditemukan bahwa Kepala daerah mengirimkan peran pengawasan kepada Inspektorat Daerah Kabupaten Gunungkidul sebagai pemegang peran. Inspektorat Daerah Kabupaten Gunungkidul telah melaksanakan peran pengawasan sesuai dengan peraturan dan pedoman yang berlaku. Inspektorat Daerah menghadapi konflik peran dan peran berlebih yang dilatarbelakangi oleh kendala internal menyebabkan peran pengawasan belum optimal. Inspektorat Daerah Kabupaten Gunungkidul juga menghadapi kendala dari eksternal dalam melaksanakan peran pengawasan terhadap pengelolaan dana desa. Peneliti menemukan beberapa upaya yang dilakukan oleh Inspektorat Daerah Kabupaten Gunungkidul untuk mengatasi kendala tersebut.
Keywords
Full Text:
PDFReferences
Ahmad, Zaini, dan Dennis Taylor. 2009. “Commitment to independence by internal auditors: The effects of role ambiguity and role conflict.” Managerial Auditing Journal 24, no. 9: 899–925. Alkebsi,
Mohammed, dan Khairul Azman Aziz. 2018. “Information Technology Usage, Top Management Support and Internal Audit Effectiveness.” Asian Journal of Accounting and Governance 8: 123–32.
Alzeban, Abdulaziz, dan Nedal Sawan. 2013. “The role of internal audit function in the public sector context in Saudi Arabia.” African Journal of Business Management 7, no. 6: 443–54. https://doi.org/10.5897/AJBM12.1430.
Arief, I S, M Su’un, dan A Djunaid. 2018. “… Peran Terhadap Independensi Aparat Pengawasan Intern Pemerintah (Apip) Dengan Budaya Lokal Sebagai Variabel Moderating.” SEIKO: Journal of … 1, no. 2: 128–55. Davies, Marlene. 2001. “The Changing Face of Internal Audit in Local Government.” Journal of Finance and Management in Public Series 1: 77–98.
Dewandaru, Rhis Ogie. 2018. “Peran Inspektorat Daerah dalam Fungsi Pengawasan pada Aset Tetap Daerah (Studi Kasus Kabupaten Labuhanbatu).” Universitas Gadjah Mada. Đorđević, Tadija Đukić Milica. 2015. “Contribution of Internal Audit.” Economics and Organization 12: 297–309. Ege, Matthew S. 2015. “Does internal audit function quality deter management misconduct?” Accounting Review 90, no. 2: 495–527.
Ferry, Laurence, Zamzulaila Zakaria, Zarina Zakaria, dan Richard Slack. 2017. “Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government.” Accounting Forum 41, no. 4: 375–89. https://doi.org/10.1016/j.accfor.2017.10.001.
Griffin, Mark A., Andrew Neal, dan Sharon K. Parker. 2007. “A new model of work role performance: Positive behavior in uncertain and interdependent contexts.” Academy of Management Journal 50, no. 2: 327–47.
Guirguis, Lisa M., dan Betty A. Chewning. 2005. “Role theory: Literature review and implications for patient-pharmacist interactions.” Research in Social and Administrative Pharmacy 1, no. 4: 483–507.
Hecht, Laura M. 2001. “Role conflict and role overload: Different concepts, different consequences.” Sociological Inquiry 71, no. 1: 111–21.
Hernadianto, Nour Ardiansyah Hernadi, dan Muhammad Redho Herzianto. 2020. “Peran Internal Auditor dalam Pencegahan Kecurangan Pengelolaan Dana Desa (Studi Kasus Pada Inspektorat Kabupaten Bengkulu Selatan).” Jurnal Akuntansi, Keuangan, dan Teknologi Informasi Akuntansi 1, no. 2: 119–31.
Indonesia Corruption Watch. 2019. “Tren Penindakan Kasus Korupsi Tahun 2018.” ———. 2020. “Tren Penindakan Kasus Korupsi Tahun 2019.”
———. 2021a. “Tren Penindakan Kasus Korupsi Tahun 2020.”
———. 2021b. “Tren Vonis Korupsi 2020.”
Katz, Daniel, dan L R Kahn. 1978. The social psychology of organizations. New York: Wiley. Khelil, Imen, dan Hichem Khlif. 2022. “Internal auditors’ perceptions of their role as assurance providers: a qualitative study in the Tunisian public sector.” Meditari Accountancy Research 30: 121–41.
Lenz, Rainer, dan Gerrit Sarens. 2012. “Reflections on the internal auditing profession: What might have gone wrong?” Managerial Auditing Journal 27, no. 6: 532–49.
Liu, Jin, dan Bin Lin. 2012. “Government auditing and corruption control: Evidence from China’s provincial panel data.” China Journal of Accounting Research 5, no. 2: 163–86. Marginson, David, dan Binh Bui. 2009. “Examining the human cost of multiple role expectations.” Behavioral Research in Accounting 21, no. 1: 59–81.
Matei, Angela Mulyani, Herman Karamoy, dan Linda Lambey. 2017. “Optimalisasi Fungsi Inspektorat dalam Pengawasan Keuangan Daerah di Kabupaten Kepulauan Talaud.” Jurnal Riset Akuntansi Dan Auditing “Goodwill” 8, no. 1: 86–96.
Matkin, David S.T. 2010. “Before there was enron, there was orange county: A study of local government financial-oversight committees.” Public Budgeting and Finance 30, no. 3: 27–50.
Mihret, Dessalegn Getie, dan Aderajew Wondim Yismaw. 2007. “Internal audit effectiveness: An Ethiopian public sector case study.” Managerial Auditing Journal 22, no. 5: 470–84.
Moodley, Asogan, Barry Ackers, dan Elza Odendaal. 2022. “Internal audit’s evolving performance role: lessons from the South African public sector.” Journal of Accounting and Organizational Change 18, no. 5: 704–26. https://doi.org/10.1108/JAOC-05-2021-0063.
Othman, Rohana, Nooraslinda Abdul Aris, Ainun Mardziyah, Norhasliza Zainan, dan Noralina Md Amin. 2015. “Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants’ and Internal Auditors’ Perceptions.” Procedia Economics and Finance 28, no. April: 59–67.
Petraşcu, Daniela, dan Alexandra Tieanu. 2014. “The Role of Internal Audit in Fraud Prevention and Detection.” Procedia Economics and Finance 16, no. May: 489–97. https://doi.org/10.1016/s2212-5671(14)00829-6.
Pilar Luis Carnicer, María, Angel Martínez Sánchez, Manuela Pérez Pérez, dan María José Vela Jiménez. 2004. “Work-family conflict in a southern European country: The influence of job-related and non-related factors.” Journal of Managerial Psychology 19, no. 5: 466–89.
Prawitt, Douglas F., Jason L. Smith, dan David A. Wood. 2009. “Internal audit quality and earnings management.” Accounting Review 84, no. 4: 1255–80. Roussy, Mélanie. 2013. “Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager.” Critical Perspectives on Accounting 24, no. 7–8: 550–71. https://doi.org/10.1016/j.cpa.2013.08.004.
Saputri, Luvi Novia. 2018. “Analisis Peran Inspektorat Daerah dalam Pelaksanaan Fungsi Pengawasan pada Pengelolaan Keuangan Desa (Studi pada Kabupaten Sleman).” Universitas Gadjah Mada.
Shuwaili, Ahmed Mohammed Jasim, Reza Hesarzadeh, dan Mohammad Ali Bagherpour Velashani. 2023. “Designing an internal audit effectiveness model for public sector: qualitative and quantitative evidence from a developing country.” Journal of Facilities Management.
Soh, Dominic S.B., dan Nonna Martinov-Bennie. 2011. “The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation.” Managerial Auditing Journal 26, no. 7: 605–22. Suriza, Novan. 2017. “Analisis Peranan Inspektorat dalam Menjalankan Fungsi Pengawas Intern Pemerintah (Studi Kasus pada Inspektorat Kabupaten Gunungkidul).” Accounting and Business Information Systems 5, no. 3.
Volodina, Tamara, Giuseppe Grossi, dan Veronika Vakulenko. 2022. “The changing roles of internal auditors in the Ukrainian central government.” Journal of Accounting and Organizational Change 19, no. 6: 1–23. https://doi.org/10.1108/JAOC-04-2021-0057.
Wickham, Mark, dan Melissa Parker. 2007. “Reconceptualising Organisational Role Theory for Contemporary Organisational Contexts.” Journal of Managerial Psychology 22, no. 5: 440–64.
Yuara, Safriani, Ridwan Ibrahim, dan Yossi Diantimala. 2019. “Pengaruh Sikap Skeptisme Profesional Auditor, Kompetensi Bukti Audit Dan Tekanan Waktu Terhadap Pendeteksian Kecurangan Pada Inspektorat Kabupaten Bener Meriah.” Jurnal Perspektif Ekonomi Darussalam 4, no. 1: 69–81. https://doi.org/10.24815/jped.v4i1.10924.
Zakariya, Rizki. 2019. “Partisipasi Masyarakat dalam Pencegahan Korupsi Dana Desa: Mengenali Modus Operandi.” INTEGRITAS: Jurnal Antikorupsi 6, no. 2: 263–82. https://doi.org/10.32697/integritas.v6i2.670.
DOI: https://doi.org/10.22146/abis.v11i3.85805
Article Metrics
Abstract views : 1038
| 
views : 1154
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500