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PELAKSANAAN PENGAWASAN INSPEKTORAT KABUPATEN SLEMAN TERHADAP PENGELOLAAN DANA DESA TAHUN 2024-2025 PERSPEKTIF SIYASAH MALIYAH (STUDI DI KALURAHAN SIDOARUM, KAPANEWON GODEAN, KABUPATEN SLEMAN)
Village funds sourced from the State Revenue and Expenditure Budget require transparent and accountable supervision to realize community welfare. This study aims to analyze the implementation of the supervision of the Sleman Regency Inspectorate on the management of Village Funds in Sidoarum District. Thus, this study is to answer how the implementation of supervision by the Sleman Regency Inspectorate over the management of Village Funds in Sidoarum Village, Kapanewon Godean, Sleman Regency and whether the implementation of supervision by the Sleman Regency Inspectorate on the management of Village Funds is in accordance with the principles of Siyasah Maliyah. The type of research used in this study is qualitative analytical field research and juridical-empirical approach or legal sociology. Data was obtained through interviews and documentation, then data analysis methods by reducing and drawing conclusions. The results of the study show that the implementation of the supervision of the Sleman Regency Inspectorate over the management of Village Funds in Sidoarum Village has been carried out theoretically and procedurally through a series of structured efforts that are textually appropriate but not optimal in terms of implementation. Because implementation in the field is greatly hampered by the problem of minimal human resource capacity of the Inspectorate. This limitation causes a very low audit frequency, which is around 4-5 Districts per year and specifically the Sidoarum District, experiencing a lack of direct supervision by the Sleman Regency Inspectorate during the period 2020 to 2023. And the implementation of supervision by the Sleman Regency Inspectorate to the Sidoarum Village has not applied the principles of Siyasah Maliyah due to the lack of human resources and the existence of a mandatory supervision priority scale, inspections often have to be abandoned or delayed due to mandatory programs from the government that are higher so that it has implications for violations of the principles of Justice, Balance, People's Welfare and State Obligations to ensure accountable financial governance in the country. Sidoarum Village.
FAKULTAS SYARIAH DAN HUKUM, UIN SUNAN KALIJAGA YOGYAKARTA
PELAKSANAAN PENGAWASAN INSPEKTORAT KABUPATEN SLEMAN TERHADAP PENGELOLAAN DANA DESA TAHUN 2024-2025 PERSPEKTIF SIYASAH MALIYAH (STUDI DI KALURAHAN SIDOARUM, KAPANEWON GODEAN, KABUPATEN SLEMAN) (Text)
PELAKSANAAN PENGAWASAN INSPEKTORAT KABUPATEN SLEMAN TERHADAP PENGELOLAAN DANA DESA TAHUN 2024-2025 PERSPEKTIF SIYASAH MALIYAH (STUDI DI KALURAHAN SIDOARUM, KAPANEWON GODEAN, KABUPATEN SLEMAN) (Other)
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