<![CDATA[Penelitian ini bertujuan untuk menganalisis mekanisme pengawasan internal yang dilaksanakan oleh Inspektorat Kabupaten Kaimana dalam meningkatkan kinerja pemerintah daerah serta mengidentifikasi faktor pendukung dan penghambat pelaksanaannya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Informan penelitian terdiri atas aparatur pada Inspektorat Kabupaten Kaimana yang terlibat dalam pelaksanaan fungsi pengawasan internal. Data dianalisis melalui tahapan kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa mekanisme pengawasan internal dilaksanakan melalui cakupan objek pengawasan, peningkatan kualitas temuan dan rekomendasi, pemantauan tindak lanjut hasil pengawasan, deteksi dan pencegahan penyimpangan, serta perbaikan sistem pengendalian internal. Faktor pendukung pelaksanaan pengawasan internal meliputi landasan regulasi yang jelas, komitmen pimpinan daerah, kompetensi dan profesionalisme sumber daya manusia, penerapan Sistem Pengendalian Intern Pemerintah, ketersediaan sarana dan prasarana, serta budaya organisasi yang menjunjung integritas dan akuntabilitas. Sementara itu, faktor penghambat meliputi keterbatasan anggaran serta lemahnya komunikasi dan koordinasi. Penelitian ini menegaskan bahwa pengawasan internal yang terstruktur dan berkelanjutan berperan penting dalam memperkuat akuntabilitas dan kinerja pemerintah daerah. This study aims to analyze the internal supervision mechanisms implemented by the Kaimana Regency Inspectorate to improve local government performance and identify the supporting and inhibiting factors in their implementation. This research employed a descriptive qualitative approach, with data collected through observation, interviews, and a documentation study. The informants consisted of officials at the Kaimana Regency Inspectorate who were directly involved in internal supervision functions. Data were analyzed through data condensation, data display, and conclusion drawing. The findings show that internal supervision mechanisms are implemented through the determination of supervision objectives, the improvement of the quality of findings and recommendations, the monitoring of follow-up actions, the detection and prevention of irregularities, and the improvement of the internal control system. Supporting factors include a clear regulatory framework, local leadership commitment, human resource competence and professionalism, implementation of the Government Internal Control System, availability of supporting facilities and infrastructure, and an organizational culture that upholds integrity and accountability. Meanwhile, the inhibiting factors include budget limitations and weak communication and coordination. This study confirms that structured and continuous internal supervision plays an important role in strengthening accountability and improving local government performance.]]>
