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Hendra Eka Saputra; Putri Lukmanasari; Dela Lutfia; Alfa Rezki

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Kampar Kiri District faces challenges in the form of low public understanding of anti-corruption values, which has an impact on hampering the development of the people's economy and transparency of local governance. This Community Service (PKM) activity aims to increase critical public awareness and internalize the value of integrity in sharia-based economic activities. The implementation method is carried out through a participatory approach that includes socialization, education on moral-religious values, and interactive discussions. The activity was held on August 21, 2025, at the KUD Lipat Kain Hall, attended by 100 participants, and fully supported by the Kampar Regency Education Office. The results of the service show a positive response from the local government and high enthusiasm from the younger generation in maintaining integrity. Through the involvement of expert speakers from the Riau Anti-Corruption Counseling Forum and the Kampar Inspectorate, the community gained a comprehensive understanding of the dangers of corruption from a legal and religious perspective. This program has succeeded in laying the foundation for the formation of an honest, transparent, and accountable social ecosystem to realize a blessed community economy.

Fitri Yanti; Charis Christian; Sumarmo Sumarmo

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze efforts to improve the disciplinary performance of the State Civil Apparatus (ASN) in the Sorong City Regional Secretariat through the approach of apparatus compliance, internal supervision, enforcement of disciplinary sanctions, and organizational work culture. The research uses a mixed methods method, namely a quantitative approach through the dissemination of a Likert scale questionnaire analyzed using descriptive statistics and correlation, as well as a qualitative approach through in-depth interviews with the Regional Secretary, Head of the Inspectorate, Head of BKPSDM, Head of Organization and Administration, and Head of the People's Welfare Section. The study's results show that organizational work culture and internal supervision are positively related to apparatus compliance. At the same time, the enforcement of disciplinary sanctions plays a supporting role in maintaining the consistency of ASN discipline. Qualitative findings reinforce that leadership examples, employee development, and technology-based monitoring systems are important factors in improving apparatus discipline. The study's implications indicate that improving ASN discipline requires an integrated approach that strengthens the supervision system, fosters employee development, and develops an organizational work culture oriented towards public services. The study's limitation is in the narrow scope of respondents in the Sorong City Regional Secretariat; therefore, further research is recommended to include more regional apparatus and employ more comprehensive statistical analysis to yield deeper results.

Susana Purnamasari Baso; Margareth J.P Hartono; Maria O. Sartin; Maria Angelina Mau Luma; Marlin Septianty Haki +1 more

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of auditor competence, independence, and the use of audit technology on the quality of internal audits of Regional Inspectorates and their impact on the accountability of regional financial governance. Using a quantitative approach, this study involved 154 internal auditors from three regions who were analyzed using an explanatory survey method. The data analysis method used was multiple and simple linear regression to test the relationship between variables. The results showed that auditor competence had a positive and dominant influence on internal audit quality (β = 0.402, p = 0.000), independence also had a positive influence (β = 0.298, p = 0.000), while the use of audit technology had a limited positive influence (β = 0.187, p = 0.011). Furthermore, audit quality was proven to have a significant influence on the accountability of regional financial governance with a value of β = 0.588 and R² = 0.531. These findings confirm that better internal audit quality, influenced by higher auditor competence, strong independence, and more optimal utilization of audit technology, is a key prerequisite for achieving accountability in regional financial governance.

Al-Zachra Aprilya Jasmon

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study investigates allegations of fabricated Accountability Letters (SPJ) and budget irregularities at the Tanjungpinang City Women's Empowerment, Child Protection, and Community Empowerment Agency (DP3APM), just as the regional budget deficit reached Rp97 billion. Internal reports and local media coverage reveal strong indications that funds allocated for outbound activities were diverted to purchase clothing and shoes, which were then used for the Proclamation Walk even though the outbound activities themselves never materialized, raising suspicions of fictitious SPJs and a lack of transparency in the management of public funds. Qualitative descriptive methods were applied through in-depth analysis of news documents, official statements, and regional financial management regulations such as Law No. 23/2014 concerning Regional Government. The analysis highlights violations of fiscal accountability principles under the pressure of the local budget crisis, recommending a comprehensive independent audit by the Supreme Audit Agency (BPK) or regional inspectorates, along with oversight reforms involving the digitization of financial reports to prevent a repeat in other regional governments across Indonesia.

Sri Yulianty Mozin; Siti Nurcahyati Abdussamad; Sabrina Meamogu

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article examines the typology and classification of regional government apparatus in Indonesia by analyzing their structure and functions within local governance. The study draws on recent theoretical literature (2020–2025) and legal frameworks to map how different types of regional apparatus such as executive agencies (“dinas”), supporting agencies (“badan daerah”), secretariat, inspectorate, and territorial units are organized and classified. Using a normative-juridical and conceptual approach, the paper reviews relevant laws, regulations, and academic studies to identify patterns of structural typology and functional differentiation within local governments. The findings reveal that many local governments still apply structural-heavy models rather than functionally tailored organizations, leading to excessive bureaucracy and inefficiency. The analysis suggests that a clearer classification aligned with functional roles can improve governance effectiveness and administrative efficiency. The article concludes by recommending that local governments re-evaluate their organizational structures to better reflect the functional needs of governance, rather than merely replicate structural models.                                                               

Widi Astuti; Widyawati Widyawati; Nihayatus Sholichah

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research intends to examine conflict resolution and collaboration between units in the Department of Education and Culture of Sidoarjo Regency while carrying out regional priority programs. The research background arises from the increasing intricacy of bureaucracy and the overlapping jurisdictions among divisions, which impact the efficiency of implementing educational programs. This research utilizes a qualitative case study method, gathering data through comprehensive interviews, participatory observation, and analysis of institutional documents. Informants consist of structural officials, operational staff, and external partners like school leaders and education inspectors. The results indicate that conflicts can be functional or dysfunctional; functional conflicts encourage creativity in problem-solving, whereas dysfunctional ones obstruct cross-sector collaboration. Collaboration between units is successful on a technical basis but still lacks strength in the stages of planning and policy assessment. The conversation emphasizes that transformational leadership, transparent communication, and teamwork are vital for minimizing conflicts and improving coordination. In summary, the success of implementing regional priority programs in the Sidoarjo Education and Culture Office significantly relies on flexible conflict resolution and inter-sector cooperation founded on teamwork and openness.

Hanip, Muhammad; Kristianto, Adil; Khoirurizka, Meynisa Aulia; Nanda, Destha Bunga; Kusumaningrum, Adelia +2 more

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Good governance is the key to successful village development in achieving community welfare. This study examines the implementation of good governance principles in development planning of Patemon Village, Pakusari District, Jember Regency, focusing on accountability, transparency, and community participation. Using a descriptive qualitative approach, this study collected data through in-depth interviews with the Village Secretary and active community members. Data analysis employed Miles and Huberman technique. The results reveal that Patemon Village has implemented good governance mechanisms in a structured manner, yet faces significant challenges. Accountability operates through routine reporting to the Inspectorate, but accessibility to detailed information for the community remains limited. Transparency is manifested through village deliberations and budget banners, but the information is general with limited reach. Community participation is conducted through tiered deliberations, but remains unequal with priority misalignments due to budget constraints. This study recommends developing a more accessible reporting system, optimizing information technology for transparency, strengthening inclusive participation mechanisms, enhancing village officials' capacity, and implementing impact-oriented supervision to strengthen effective and participatory village governance.

Dyah Anggraini; Ulul Albab; Kristyan Kristyan

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research analyses the effectiveness of implementing the Indonesian Government Internal Audit Standards (SAIPI) at the Sidoarjo Regency Inspectorate in achieving good governance. SAIPI constitutes the guidelines established by the Association of Indonesian Government Internal Auditors (AAIPI) through Regulation Number PER-01/AAIPI/DPN/2021 as the minimum quality standard for the execution of government internal audits. The study employs a qualitative approach, utilising data collection techniques via in-depth interviews, observation, and document analysis. The research informants include the Regency Inspector, Assistant Inspectors, senior auditors, and officials from Regional Apparatus Work Units (SKPD) within the Sidoarjo Regency Government environment. The findings indicate that the implementation of SAIPI at the Sidoarjo Regency Inspectorate has been carried out reasonably well, but still encounters several constraints such as limited auditor competency in computer-assisted audit techniques (CAATs), a lack of structural independence, and suboptimal utilisation of information technology in the audit process. Factors supporting implementation include strong leadership commitment, the availability of clear regulations, and continuous auditor capacity-building programmes. The study concludes that the effectiveness of SAIPI implementation positively contributes to the enhancement of internal oversight quality, accountability in regional financial management, and corruption prevention within the Sidoarjo Regency Government.

Rian Fikri Teguh Imanto; April Laksana; Putri Handayani; Achmad Nashrudin Priatna; Arfian Suryasuciramdhan

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Standard Operating Procedures (SOPs) play a crucial role in creating consistency, efficiency, and accountability in governance. However, the process of developing SOPs within the bureaucracy often faces complex organizational communication challenges. This study aims to analyze the organizational communication process in developing SOPs at the Serang City Regional Inspectorate, focusing on the role of the Secretariat as the administrative coordination center. The method used was a qualitative case study approach, involving in-depth interviews with key informants, observation, and documentation analysis. The results indicate that organizational communication plays a crucial role in every stage of SOP development, from data collection and drafting, to cross-sector coordination, and document finalization. The Secretariat acts as a liaison between units, archives manager, and coordination meeting facilitator. However, obstacles identified include a top-down vertical communication pattern, differing perceptions between units, delays in information flow due to bureaucracy, and limited technology-based communication tools. Improvements were made through the establishment of cross-unit forums, communication training, and the use of online applications to strengthen two-way communication. The implications of this research indicate that increasing the effectiveness of organizational communication is a key factor in accelerating the process of preparing SOPs and supporting the creation of more responsive, efficient, and accountable governance.

Dani Prana Dinata; Achmad Kusyairi; Alif Astagia

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Marine conservation areas play a crucial role in maintaining the sustainability of aquatic ecosystems and fishery resources. However, many fishing vessels still violate regulations by entering and exploiting conservation areas without permission. This study aims to analyze the compliance level of fishing vessels with conservation regulations in the Anambas Islands, identify the factors contributing to non-compliance, and evaluate the effectiveness of the imposed sanctions. The research employs a qualitative and quantitative descriptive approach, utilizing SWOT analysis to assess internal and external factors affecting compliance. Data were collected through vessel movement monitoring using the Vessel Monitoring System (VMS), interviews with fishery inspectors, and analysis of relevant policy documents. The findings indicate that many fishing vessels fail to comply with conservation regulations, mainly due to fish migration into conservation areas, deliberate violations by business operators seeking higher profits, and a lack of understanding among captains regarding conservation boundaries. Additionally, limited human resources and monitoring facilities hinder effective law enforcement. Although sanctions are regulated under Government Regulation No. 85 of 2021, their effectiveness remains low, as evidenced by recurring violations. Therefore, strengthening supervision, optimizing monitoring technology, and raising fishermen’s awareness of conservation regulations are necessary to enhance compliance among fishing vessels and preserve marine ecosystems.

Jeryco Etwan Resha Putra; Erna Indriastiningsih; Agung Widiyanto

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

According to the circular letter from the Head of the Inspectorate General (KaIT) regarding the review of mining accident cases in September 2024 and the review of mining accidents in the third quarter of 2024, the percentage of accidents occurring in workshops reached 16.13%. Over the past five years, the Plant Department of PT Saptaindra Sejati Jobsite Sera has experienced two major incidents classified as Lost Time Injury (LTI) resulting from working with lifting equipment on undercarriage components. The purpose of this study is to identify risks, analyze risk levels, and provide recommendations for risk control in the overhaul work of the PC210-10M0 undercarriage. This research applies the HIRADC method by identifying potential hazards through calculations of likelihood and severity levels to obtain the risk level using a risk matrix. Control measures are then carried out through administrative actions such as documentation and the use of personal protective equipment (PPE). The results of this study indicate a decrease in risk levels after implementing risk controls—from extreme risk to medium risk, and from high risk to low risk. Suggestions from this study include the need to develop updated HIRADC for each section, actively conduct socialization regarding Job Safety Analysis (JSA) before work, and perform inspections as well as observations related to work behavior.

Dina Asmita; Lilis Marlina

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

Mirna Syafitri Rahmadani; Sumantri Ritonga; M. Iqbal Parinduri; Herna Adelia BR Simamora

Deposisi: Jurnal Publikasi Ilmu Hukum 2025 International Forum of Researchers and Lecturers

This study uses a qualitative method to analyze criminal law enforcement against violations of workers’ rights, especially cases of worker neglect based on Law Number 13 of 2003 concerning Manpower. The focus of this study is to examine how the implementation of criminal law is applied in handling cases of worker neglect, as well as the effectiveness of legal protection provided to workers whose rights are violated. Through a descriptive analytical approach, data were collected from various sources, including interviews with related parties and legal document studies, in order to obtain a comprehensive picture of the obstacles and challenges in law enforcement in the field of employment. The results of the study indicate that although Law Number 13 of 2003 has clearly regulated the rights and obligations of workers and employers, there are still obstacles in its implementation, especially in terms of supervision and enforcement of criminal sanctions against violations. This study recommends increasing the role of labor inspectors and optimizing law enforcement mechanisms to ensure effective protection of workers’ rights.

Rifasya Naura Salsabila

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Athis study explores the optimization of labor inspection to ensure legal protection for the fulfillment of workers’ rights in Indonesia. Despite existing regulations, violations of labor rights frequently occur due to weak enforcement. Using a qualitatibe descriptive method through literature review, this research highlights issues such as the PT GNI case that demonstrate inadequate preventive and enforcement actions by labor inspectors. The study recommends strengthening labor inspection through preventive and repressive measures, the use of technology, community-based monitoring, and the implementation of transparent and accountable oversight principles. These findings aim to provide recommendations for the government to enhance the labor inspection system for better protection and legal enforcement for workers.

Adih Adih; Wahyu Aji Dwi Pangestu; Purnama Sari; Joko Suwarno

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Employee performance represents the ability to fulfill tasks and responsibilities according to organizational standards. At UPTD Puskesmas Kosambi, the evaluation of Non-Civil Servant (Non-ASN) healthcare workers is still done manually and tends to be subjective, primarily based on attendance. This study aims to address the issue by developing a decision support system using the MOORA (Multi-Objective Optimization on the Basis of Ratio Analysis) method. A descriptive-applied approach and the waterfall development model were employed. Five evaluation criteria were used: attendance (25%), service quality (35%), report timeliness (20%), patient complaints (10%), and lateness (10%). Data from 20 Non-ASN healthcare workers in April 2025 were analyzed, with Anis Julianti achieving the highest MOORA score of 0.3839. The system underwent validation through black-box testing and user acceptance testing (UAT), both confirming its accuracy and usability. The findings were compared with previous studies. Harningsih et al. (2024) used the MOORA method for promotion evaluations at the North Sumatra Provincial Inspectorate Office and recorded a top score of 0.3616. Dewi Yohana br Ginting et al. (2024) applied the method at a beauty clinic and found a top score of 0.3747. These comparisons indicate that the MOORA results in this study fall within a consistent and valid range. The developed decision support system is expected to enhance the objectivity, transparency, and accountability of performance evaluations for Non-ASN employees in primary healthcare services, offering a more comprehensive alternative to manual assessment methods.

Aris Ismail; Dendy Patrija W; Zainal Fatah

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examined efforts to optimize the functions and roles of the Regional People's Representative Council (DPRD) of Pemalang Regency in overseeing policies related to the use of the Regional Revenue and Expenditure Budget (APBD). The optimization focused on strengthening the oversight mechanisms, enhancing the technical capacity of the DPRD, and improving inter-institutional coordination to support accountable budget governance. The study was motivated by the persistent weaknesses in legislative oversight, as evidenced by various findings of budget irregularities, including overpayments, misuse of grant funds, and unilateral budget decisions by the executive. A descriptive qualitative approach was used, with data collected through in-depth interviews with members of Commission C, the Budget Committee, and expert staff from the DPRD Secretariat, as well as through document analysis. The findings indicated that the implementation of DPRD’s oversight functions had followed formal mechanisms such as the evaluation of the accountability report (LKPJ) and the discussion of the General Budget Policy and Provisional Budget Ceiling (KUA-PPAS). However, the oversight had not been optimal due to limited access to information, insufficient technical capacity, and weak inter-agency synergy. The DPRD had formulated several optimization strategies, including internal capacity building, the use of digital information systems (SIPD), and strengthening coordination with the Audit Board (BPK) and the regional inspectorate. Therefore, optimizing the DPRD’s oversight function required systemic improvements encompassing institutional capacity, information transparency, and active public involvement in monitoring regional budgets.  

Rendra Setiyo Perman; Ali Akbar Rafsanjaya; Lia Febrianti; Aisha Nurhayati Istitaah

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to determine the form of legal modification of the authority of the district/city regional inspectorate in preventing criminal acts of corruption in the district/city regional government. The research method used is normative legal research. The results of the study indicate that the authority of the District/City Regional Inspectorate as regulated in several laws and regulations urgently needs to be modified to strengthen the authority of the District/City Inspectorate in preventing criminal acts of corruption in the District/City Regional Government. The modification in question is carried out in the form of revision/change of laws and regulations, where currently the position of the District/City Inspectorate is still parallel to the Regional Apparatus Organization, in the future it will be parallel to the Regional Secretary. The second modification is carried out in the form of repositioning the Role/Duties of the District/City Regional Inspectorate by encouraging the realization of Good Governance and Clean Government, Developing Supervisory Synergy, Supporting Efforts to Eradicate Corruption, Optimizing the Increase in State Revenue, Playing a Role in the Implementation of Regional Autonomy. While the third modification that can be done is through Institutional Development through the development of structures, Work Procedures, and Human Resources.

Dhiva Anjar Kusuma Fajrin; Fitri Novitasari; Marcella Mardiana; Pratiwi Indah Maharani; Najwa Aulia Putri Ditia

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Village infrastructure is an important foundation for local economic development and improving the welfare of the community in the area. However, the obstacles often encountered include ineffective budget planning, lack of community participation, and weak supervision in budget implementation. Nevertheless, there is potential for improvement through the implementation of an integrated village financial information system and active community involvement in the village development planning deliberation process (Musrenbangdes). This study employs a qualitative approach, utilizing primary data obtained through interviews and secondary data from journal sources and previous research. The results of this study indicate that village infrastructure development through the APBDes begins with the participatory preparation of the RKP, involving RT, RW, and BPD. Funding comes from the APBDes, PAD, and community self-help. The focus of development has now shifted to community empowerment, especially women, through skills training. APBDes management faces challenges in meeting sudden needs and relies on deliberation for solutions. Transparency is maintained through budget publication, and project implementation considers environmental aspects. Evaluations are conducted by the Inspectorate and District Office, while the community also monitors and critiques implementation. Regarding the food security program, there will be a shift in management to BUMDes starting in 2025, pending new regulations. The APBDes covers revenue, expenditures, and financing, with village deliberations as the highest forum for approval. Village funds are considered insufficient, so assistance from the Regional People's Representative Council (DPRD) also plays an important role.

Sri Yulianty Mozin; Rahmatia Pakaya; Najwa Safana; Nurul Khikmah; Winda Septiyani Pahude +4 more

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The premeditated murder case involving Inspector General Ferdy Sambo has exposed various institutional pathologies in law enforcement institutions in Indonesia. This study aims to identify forms of bureaucratic deviation in these cases, such as protection of power, violation of professional ethics, attempts to obstruct justice, and the dominance of absolute power in the police structure. Using a qualitative approach and library research methods, this study analyzes scientific literature, legal documents, and media coverage. The findings indicate a systemic failure in internal supervision, weak accountability, and a strong culture of personal loyalty in a hierarchical and feudal bureaucratic structure. This shows that bureaucratic pathology is not solely caused by individuals, but is a product of an unhealthy organizational system with minimal transparency. This study emphasizes the importance of comprehensive structural and cultural reform in order to build credible, accountable, and professional legal institutions. This reform is crucial to forming a bureaucracy that is in the public interest and is able to uphold justice fairly and independently.

Santy Ali; Ibrahim Ahmad; Robby Waluyo Amu

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This research adopts a normative juridical approach, focusing on legal norms, doctrines, and principles related to the Inspectorate's responsibility in supervising problematic BUMDes management from a criminal law perspective. Supervisory planning begins with the Regional Inspectorate preparing an Annual Supervisory Work Plan (RKPT), which outlines oversight activities for the year. Internal supervision and criminal law serve different but complementary roles: the former is preventive, aiming to detect irregularities early, while the latter is repressive, addressing legal violations. The synergy between both mechanisms is essential for transparent and efficient BUMDes financial management. Strengthening the Inspectorate’s role requires improving its institutional capacity and enhancing the competence of its personnel. This includes developing technical auditing skills and a deep understanding of criminal law related to village fund misuse. Professional auditors with legal insight are crucial for early detection of fund misappropriation, thereby fostering integrity and accountability in village financial governance.