<![CDATA[Penelitian ini bertujuan untuk mengetahui (1) fungsi pengawas sebagai internal auditor dalam pengawasan operasional Lembaga Perkreditan Desa se-Kecamatan Pupuan, (2) efektivitas fungsi pengawas sebagai internal auditor dalam pengawasan operasional LPD se-Kecamatan Pupuan. Data dikumpulkan dengan metode wawancara, kuisioner dan dokumentasi, yang selanjutnya dianalisis dengan analisis deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa fungsi pengawas sebagai internal auditor dalam pengawasan operasional LPD di Kecamatan Pupuan dilakukan dengan empat metode diantaranya memeriksa, membandingkan, menganalisis serta mengecek (checking) untuk menjamin ketepatan setelah dilakukan verifikasi. Untuk efektivitas fungsi pengawas sebagai internal auditor dalam pengawasan operasional LPD di Kecamatan Pupuan adalah dari 17 LPD sebanyak enam LPD (35,29% ) termasuk dalam kriteria sangat efektif, tujuh LPD (41,17%) dalam kriteria efektif, dua LPD (11,76%) dalam kriteria cukup efektif , dan satu LPD (5,88%) dalam kriteria kurang efektif kemudian sisanya satu LPD (5,88%) dilaksanakan secara tidak efektif.Kata Kunci : Efektivitas, pengawas internal dan operasional This study aims at finding out (1) the functional supervisor as an internal auditor in operational supervision at LPD in Pupuan District, (2) the effectiveness of functional supervision as an internal auditor in operational supervision at LPDs in Pupuan District. The data were obtained through interview, questionnaire, and documentation which were analyzed using descriptive quantitative analysis. The result showed that the functions of supervisor in operational supervision at LPD in Pupuan District were done in four methods, such as examining, comparing, analyzing, and checking to guarantee the accurateness after doing verification. For the effectiveness of functional supervision as an internal auditor in operational supervision at LPD in Pupuan District from seventeen LPDs there were six LPDs (35,29%) belonged to criteria of strongly effective, seven LPDs (41,17%) belonged to criteria of effective, two LPDs belonged to criteria of adequate, and one LPD (5,88%) belonged to criteria of less effective, then the other one (5,88%) belonged to criteria of not effective.keyword : Effectiveness, internal and operational supervision]]>
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