Optimalisasi Fungsi Inspektorat dalam Pengawasan Keuangan Daerah di Kabupaten Pinrang

Abstract

The Supervisory Function of the Pinrang Regency Regional Inspectorate is very important in ensuring that regional governance runs effectively and efficiently. As an internal supervisor, the Inspectorate is committed to carrying out its duties in accordance with the guidelines stated in Permendagri No. 19 of 2023 to ensure transparency and accountability in regional financial management. The objectives of this study are: (1) To examine the extent to which the Pinrang Regency Inspectorate has carried out its duties properly; (2) To identify problems that arise during the process of regional economic supervision; and (3) To examine the strategies that have been and will be implemented by the Pinrang Regency Inspectorate in order to increase the effectiveness of regional economic supervision. The research methodology used is a qualitative approach with an exploratory method. Data collection was carried out by means of direct observation, interviews with related parties, and document analysis from the first and second data sources. The results of the study indicate that the role of the Inspectorate in supervising the regional economy in Pinrang Regency still has several problems that need to be fixed. To improve the effectiveness of the supervisory function, several strategic steps that need to be taken include: (1) Increasing the number of supervisory staff to cover broader and deeper supervision; (2) Increasing the competence of the Government Internal Supervisory Apparatus (APIP) through ongoing training; (3) Increasing the allocation of a special budget for supervision to support more optimal operations; (4) Provision of more adequate supporting facilities and infrastructure; (5) Optimizing the role of APIP as a consultant and catalyst in improving regional financial governance; (6) Implementing stricter sanctions against SKPDs that are less committed to supervision; and (7) Building a stronger commitment between the Inspectorate and the regional government in supporting more transparent and accountable supervision. With these strategies, it is hoped that the supervisory function of the Pinrang Regency Inspectorate can run more optimally in supporting better regional governance