Implementasi Aparat Pengawas Intern Pemerintah Dalam Meningkatkan Akuntabilitas Dan Transparansi Penyelenggaraan Pemerintah Daerah (Studi Di Inspektorat Daerah Kabupaten Asahan)

Sofyan Soury Lubis, Bahmid Bahmid

Abstract


The Government Internal Supervisory Apparatus (APIP) in increasing accountability and transparency of regional finances, especially those carried out at the Regional Inspectorate of Asahan Regency, has an important urgency in financial accountability, because the Regional Inspectorate is responsible for ensuring that all regional government finances are carried out transparently and in accordance with applicable regulation. This research aims to identify the extent to which internal supervisory officials are successful in ensuring financial accountability in Asahan Regency. This research can also make a significant contribution to efforts to improve regional financial governance as a whole. The method used is empirical supported by interviews and data collection by means of documentation studies, literature studies and interviews. The authority of the Government Internal Apparatus (APIP) to increase accountability and transparency in Asahan Regency, by providing quality assurance consisting of audits, monitoring, evaluation, monitoring, reviews, implementation of the Whistle Blowing System and Consulting Partners which consists of assistance and mentoring as well as consultations.


Keywords


APIP, Regional Government Administration, Accountability

Full Text:

PDF

References


Ambar, Teguh Sulistiyani. Memahami Good Governance Dalam Perspektif Sumber Daya Manusia. Yogyakarta : Gaya Media, 2014.

A. M. Matei, H. Karamoy, dan L. Lambey. Optimalisasi Fungsi Inspektorat dalam Pengawasan Keuangan Daerah diKabupaten Kepulauan Talaud. Jurnal Riset Akuntansi dan Auditing Goodwill, 2017.

Dhifa Udayana Putra. Tesis : Peran Inspektorat Pemerintahan Kota Medan Sebagai Aparatur Pengawas Internal Dalam Meningkatkan Kualitas Pelayanan Publik Di Kota Medan. Medan: Universitas Muhammadiyah Sumatera Utara.

Haris, A., dan Heri K. Fungsi Pengawasan Inspektorat Kabupaten Serdang Bedagai. Jurnal Administrasi Publik,2016.

Kadarisman, M. Manajemen Pengembangan Sumber Daya Manusia. Jakarta: Rajawali, 2013.

Lubis, M. Solly. Filsafat Ilmu Dan Penelitian. Bandung : Mandar Maju, 2004.

Makmur. Efektifitas Kelembagaan Pengawasan. Jakarta : Rafika Aditama, 2011.

Mertokusumo, Sudikno. Mengenal Hukum Suatu Pengantar. Yogyakarta : Liberty, 2007.

Nainggolan, P. Pembinaan Pegawai Negeri Sipil. Jakarta : Pertja, 2017.

Pamudji, S. Kepemimpinan Pemerintahan di Indonesia. Jakarta : Bumi Aksara, 2014.

Simbolon, Maringan Masry. Dasar-Dasar Administrasi dan Manajemen. Jakarta : Ghalia Indonesia, 2004.

Rahardjo, Satjipto. Membedah Hukum Progresif. Jakarta : Kompas, 2017.

Rahardjo, Satjipto. Hukum Progresif: Hukum yang Membebaskan. Jurnal Hukum Progresif. Vol. 1 No. 1, 2005.

Rahardjo, Satjipto. Ilmu Hukum; Pencarian, Pembebasan dan Pencerahan. Surakarta: Muhammadiyah Press University, 2004.

Sedarmayanti. Restrukturisasi Dan Pemberdayaan Organisasi Untuk Menghadapi Dinamika Essensial Dan Aktual. Bandung: Mandar Maju, 2013.

Tuidano, Epafrans. Pengawasan Inspektorat Dalam Penyelenggaraan Pemerintahan Kota Ternate. Jurnal Ilmu Pemerintahan. vol. 3, no. 2, 2018.

Yahya, Yohannes. Pengantar Manajemen. Yogyakarta : Graha Ilmu, 2006.

Zamani. Manajemen Kemanusiaan. Jakarta: IPWI, 2016.




DOI: http://dx.doi.org/10.33087/legalitas.v16i2.704

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Legalitas: Jurnal Hukum Published by Program Magister Ilmu Hukum Universitas Batanghari Jambi
Adress: Pusat Penelitian dan Pengembangan Hukum, Program Magister Ilmu Hukum, Jl. Slamet Ryadi, Kec. Telanaipura, Broni-Jambi, Kodepos: 36122, email: legalitas.unbari[at]gmail.com

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.