Abstract
Since regional autonomy in 2004, it has brought major changes in government administration in Indonesia. The decentralization policy has changed—the system of governance shift from previously centralized to decentralized. Tomohon City is one of the autonomous regions where the government strives to provide maximum service to the community, especially developing development. The purpose of this article is to discuss the role of the government's internal supervisory apparatus in preventing fraud in the management of village funds. This study uses a qualitative approach—data collection techniques using interviews, observation, and documentation. The data analysis technique uses the stages of data reduction, data presentation, and verification. The results showed that the role of the Tomohon City Inspectorate was as Fraud Prevention in the Management of Village Funds, (1) Quality Assurance. The role of the Tomohon City Inspectorate in quality assurance (performed through an audit, monitoring, review, evaluation, and other supervisory activities. (2) Providing advice. The role of the government's internal supervisory apparatus is to provide an objective and independent assessment of the feasibility of the governance structure and the effectiveness of government organizations/agencies. (3) Providing early warning that is early detection of problems that occur in each agency before other parties find out. They are required to provide solutions and formulate anticipatory steps so that problems that occur do not occur.
Highlights
The Central Government handed over government affairs to autonomous regions based on autonomy
With the decentralization and regional autonomy policies, it is hoped that government administration will be simpler and faster
The Regional Inspectorate as a Government Internal Supervisory Apparatus has a role as Quality Assurance
Summary
As for the supervision activities carried out by the Inspectorate as APIP, include: - Audit, namely the process of problem identification, analysis, and evaluation of evidence that is carried out independently, objectively, and professionally based on auditing standards to assess the truth, accuracy, credibility, effectiveness, efficiency, and reliability of the information on implementing duties and functions of government agencies. The form of internal control carried out by APIP can be described, namely: (1) Audit: the process of identifying problems, analyzing, and evaluating evidence that is carried out independently, objectively, and professionally based on auditing standards to assess the truth, accuracy, credibility, effectiveness, efficiency, and reliability of the information on implementing duties and functions of government agencies [16].
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
