PERANAN BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN (BPKP) DALAM PENGAWASAN PEMBANGUNAN DI PROVINSI SUMATERA BARAT

Abstract

The Financial and Development Supervisory Agency is a government institution authorized to carry out internal supervision of the management of state finances which is responsible to the President. In relation to state finances in local governments to avoid corruption, misappropriation of state budgets is directed towards officials or civil servants or government institutions that manage the state budget. Problem formulation 1) What is the Procedure for BPKP in supervising development in West Sumatra, 2) What is the role of BPKP in overseeing development in the province of West Sumatra, 3) What are the obstacles and efforts made by BPKP in monitoring development in the province of West Sumatra. The research method used in this study is descriptive method, namely by conducting document studies, library studies, interviews as a data source. In the Procedure for BPKP to supervise development in the province of West Sumatra, it can be concluded that the implementation of supervision, both from the examination, testing until the investigation is effective, but there are still things that need to be improved, especially in financial audit issues including how to overcome losses and manage financial budgets.

 

Keywords : Supervision, Development, BPKP