Village funds and their allocation are managed independently by the government of
villages throughout Indonesia, including the villages in Majene District, West Sulawesi
Province. However, the amount and allocation of village funds, managed by the
village government apparatus, are prone to mismanagement or potential misuse, which
necessitates proper supervision. The Inspectorate of Majene Regency, as the Apparatus
District Government Internal Control (APIP), is tasked with overseeing the management
of village funds for the 82 villages in Majene District. Internal constraints hinder the
supervision of village funds, which is the main reason for the lack of budget inspection by
the Inspectorate of Majene Regency, along with other constraints that will be revealed
in this study. This research aims to analyze the extent of the role of the Apparatus
Government Internal Oversight in the Inspectorate of Majene Regency in supervising
the management of village finances throughout the district.
The research method used in this study is descriptive qualitative. Data collection
techniques include interviews and observations as primary data, and document reviews
as secondary data. Primary data sources were obtained through interviews with ten
informants, as well as observations and document reviews. Secondary data were
gathered from existing data within the office of the Inspectorate of Majene Regency, as
well as data from the villages.
The data analysis process involved data collection, data reduction, data verification,
and drawing conclusions. The research results indicate that the Inspectorate of Majene
Regency has not been able to audit all villages within a year due to budget limitations
for inspection costs. As a result, inspections are conducted on a rotational basis. In
terms of monitoring, the Inspectorate of Majene Regency has made significant efforts
to monitor and provide guidance on governance issues related to village finances and
other problems. Additionally, the Inspectorate has responded to all inputs concerning
village issues, including conducting inspections, especially in villages nearing village
head elections.