PERAN INSPEKTORAT DAERAH DALAM PENGELOLAAN KEUANGAN DESA DI KABUPATEN BALANGAN

Abstract

This study examines the roles of the Regional Inspectorate of Balangan Regency as an overseer, consultant, and catalyst in village financial management and identifies the factors that constrain their implementation. A descriptive qualitative approach involved 11 purposively selected informants from the Inspectorate and the Banua Hanyar and Tangalin village governments. Data were collected through interviews, document analysis, and supporting observations, then analyzed using the interactive model of Miles, Huberman, and Saldaña. The oversight role was most traceable through inspection documents and recommendations, although documentation of risk-based priorities remained incomplete. Records dated 30 September 2022 showed that 88 of 183 recommendations had not been marked as completed. Consultation remained largely reactive, while evidence of sustained changes associated with the catalyst role was limited. Constraints included auditor shortages, limited time and facilities, overlapping assignments, geographic coverage, and village administrative capacity. Risk-based planning, preventive consultation, and verified follow-up are needed to strengthen accountability.