IMPLEMENTASI PERANAN BPKP PERWAKILAN SUMATERA BARAT DALAM MELAKUKAN PENGAWASAN KEUANGAN DAERAH BERDASARKAN PERATURAN PRESIDEN REPUBLIK INDONESIA NOMOR 192 TAHUN 2014 TENTANG BADAN PENGAWASAN KEUANGAN PEMBANGUNAN

Abstract

Presidential Decree No. 192 of 2014 Article 2 “BPKP has the task of carrying out government affairs in the field of state/regional financial supervision and national development. BPKP itself is one of the government's internal supervisory agencies that plays an important role in supervision. Problem Formulation 1) What are the procedures carried out by BPKP in supervising regional finances in West Sumatra? 2) Obstacles faced by BPKP in supervising regional financial management in West Sumatra. The type of research is sociological juridical. using primary legal material data sources, secondary legal materials, data collected through document studies. Based on research 1) BPKP acts as the government's internal auditor with the task of utilizing the work of ITJEN, BAWASDA of other Government Supervision Apparatuses. and BPKP plays a particular role in disclosing misappropriation of funds managed by the government after an internal audit and indications of misuse of funds then processing findings and recommendations and monitoring the follow-up implementation. 2)Obstacles faced in the implementation of development and supervision of state finances and development, there are still limited professional personnel in the government and development system, both at the center and in the regions who have technical and managerial capabilities, both regarding policies and related laws and regulations, environmental conditions and its substance. projects, especially in the context of implementing development programs and projects and equipped with information technology knowledge to facilitate the management of monitoring data.