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All Journal Jurnal Administrasi Negara AcTion: Aceh Nutrition Journal Window of Health : Jurnal Kesehatan Ensiklopedia of Journal Jurnal Kesehatan Global J-KESMAS: Jurnal Kesehatan Masyarakat Poltekita : Jurnal Ilmu Kesehatan Kampurui Jurnal Kesehatan Masyarakat Kainawa: Jurnal Pembangunan & Budaya International Journal of Health, Economics, and Social Sciences (IJHESS) Wal'afiat Hospital Journal Jurnal Kolaboratif Sains Jurnal Ilmiah Kesehatan (JIKA) Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Provider Jurnal Ilmu Pemerintahan (PROJIP) International Journal of Scientific Multidisciplinary Research (IJSMR) WAL'AFIAT HOSPITAL JOURNAL Buletin Penelitian Kesehatan
Rininta Andriani
Fakultas Kesehatan Masyarakat Universitas Dayanu Ikhsanuddin
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Peran Aparat Pengawas Intern Pemerintah (APIP) dalam Pengelolaan Keuangan Desa di Kabupaten Buton Mubarak Mahmud, Mubarak Mahmud; La Ode Muhammad , La Ode Muhammad; Islamy, La Ode Syaiful; Rahmawati, Rahmawati; Andriani, Rininta
PROVIDER JURNAL ILMU PEMERINTAHAN Vol. 5 No. 1 (2026): Vol. 5 No. 1 (2026): April 2026 - September 2026
Publisher : Program Studi Ilmu Pemerintahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59713/g3shyk67

Abstract

Village financial management plays a crucial role in realizing transparent, accountable, and sustainable village development. However, various challenges persist, including the limited capacity of village officials, weak documentation, and the suboptimal implementation of cashless transactions. This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in village financial management in Buton Regency, focusing on the supervision mechanisms applied and the obstacles faced. The research employs a qualitative descriptive approach through in-depth interviews, participatory observation, and document analysis, using the Miles and Huberman interactive data analysis model. The results show that APIP plays a significant role through four stages of supervision: setting standards, reviewing results, comparing implementation with standards, and taking corrective actions. The Buton Regency Inspectorate has implemented supervision based on regulations and an early warning system, encouraging the follow-up of findings through educational approaches and technical assistance. Although this has positively impacted transparency and accountability, the implementation still faces obstacles such as limited human resources at the village level, low understanding of regulations, and minimal utilization of digital technology. In conclusion, the role of APIP in Buton Regency functions not only as an administrative controller but also as a coach and educator, serving as the key to achieving more accountable, transparent, and corruption-free village financial governance.
Co-Authors Amiruddin, Eky Endriana Andi Yaumil Bay R. Thaifur Annisa Kemala Dewi MJ Azfari Azis Azis, Waode Azfari Dahmar Dahmar Dahmar Darsal Zulfakar David Dina Cahyani Eka Purnama Hanafi Elfa Prabawati Fitriani Fitriani Fitriani Haeruddin K Harni Hasmina Hasmina Irwan Amar Isma Jamal Harimuddin Jumadi La Ode Farid Akhyar Hisanuddin La Ode Muhammad , La Ode Muhammad La Ode Syaiful Islamy Lufiana Mubarak Mahmud, Mubarak Mahmud Mufida, Nuhrul Muh. Subhan Muhamad Asraf Muin Muhamad Subhan Muhammad Subhan Nur Hudayah Nur Hudayah Nur Hudayah Nur Hudayah, Nur Nurhidayati Nurkasmadeli Putra, Bayu Pratama Qamarya, Nurul Rahmawati, Rahmawati Reski Reski Safitra, Asman Safitri Andriani safrin hardiansah Sasmita Sasmita Setiawati Setiawati Setiawati Setiawati Taswin Unidayan, Marjan Wa Ode Azfari Azis Wa Ode Rofiani Alifu Wahid Ode Wahyuddin