Research Article
Internal and External Monitoring of Village Allocation Funds(Budget Year of 2015-2016 in Bogor Regency, West Java Province)
@INPROCEEDINGS{10.4108/eai.25-10-2019.2300529, author={Rizka Dwi Pratiwi and Achmad Lutfi}, title={Internal and External Monitoring of Village Allocation Funds(Budget Year of 2015-2016 in Bogor Regency, West Java Province)}, proceedings={Proceedings of the 1st International Conference on Environmental Governance, ICONEG 2019, 25-26 October 2019, Makassar, South Sulawesi, Indonesia}, publisher={EAI}, proceedings_a={ICONEG}, year={2020}, month={10}, keywords={monitoring internal monitoring external monitoring village funds}, doi={10.4108/eai.25-10-2019.2300529} }- Rizka Dwi Pratiwi
Achmad Lutfi
Year: 2020
Internal and External Monitoring of Village Allocation Funds(Budget Year of 2015-2016 in Bogor Regency, West Java Province)
ICONEG
EAI
DOI: 10.4108/eai.25-10-2019.2300529
Abstract
This study describes the internal and external monitoring process of village allocation funds sourced from APBN in Bogor Regency, West Java Province and factors influencing internal and external monitoring of village allocation funds in Bogor Regency. Theories used by internal supervision are the supervision process and external supervision theory that is transparency, accountability and participation. The research approach is post-positivism. Techniques of library research data collection and in-depth interviews. The result of the internal supervision process of Inspectorate of Bogor Regency has not been optimal because it is generally implemented in the village government supervision activity through the Annual Working Program (PKPT) for 5 rounds in one year. Special supervision on village allocation funds has not been implemented in 2015-2016. Factors affecting the internal control of the Inspectorate of Bogor Regency are the changes of the village government structure, the political elements, the human resources of the village apparatus, the quantity of Human Resources Inspectorate and the area of supervision. The process of external supervision with the concept of transparency, accountability and participation has not been optimally affected by clarity, that has not been distributed, access to receive documents, accountability is still weak and active involvement in community participation has not been optimal.