Analisis Implementasi Pengawasan Dana Desa: Studi Eksploratif pada Inspektorat Kabupaten Sleman dan Kulon Progo

Rahmi Sholiha, Rijadh Djatu Winardi, M.Sc., Ph.D., CFE., CFrA., CACP., CTA., ACPA.

2026 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan menganalisis implementasi pengawasan Dana Desa pada Inspektorat Kabupaten Sleman dan Kabupaten Kulon Progo. Penelitian ini berangkat dari persoalan bahwa pengawasan Dana Desa telah dirancang secara berlapis, tetapi praktik penyimpangan tetap terjadi karena adanya kesenjangan antara desain regulasi dan pelaksanaan di lapangan. Dengan menggunakan pendekatan kualitatif eksploratif, data dikumpulkan melalui wawancara mendalam dengan enam belas narasumber yang mewakili Inspektorat, DPMKal, BPKal, dan pemerintah kalurahan, serta dianalisis melalui telaah dokumen dan analisis tematik. Hasil penelitian menunjukkan bahwa pengawasan langsung oleh Inspektorat bekerja melalui kombinasi audit berbasis risiko, pemeriksaan lapangan, telaah dokumen, dan tindak lanjut hasil pemeriksaan. Di Sleman, SISWASKEUDES membantu pemetaan risiko dan penentuan prioritas audit, sedangkan di Kulon Progo pengawasan lebih banyak dibentuk oleh mandat audit seluruh kalurahan. Namun, efektivitas pengawasan masih dibatasi oleh keterbatasan auditor, beban pemeriksaan, kualitas data, koordinasi antarlembaga, dan budaya kepatuhan administratif. Sistem pengawasan berlapis juga belum sepenuhnya menghasilkan akuntabilitas substantif karena peran BPKal, Kapanewon, DPMKal, dan masyarakat belum terintegrasi secara optimal. Temuan ini berkontribusi pada literatur akuntabilitas sektor publik dengan menunjukkan bahwa pengawasan Dana Desa perlu dipahami sebagai ekosistem kontrol hibrida yang memadukan pengawasan formal, digital, dan sosial.

This study aims to analyze the implementation of Village Fund supervision by the Inspectorates of Sleman Regency and Kulon Progo Regency. This study is motivated by the observation that despite a multilayered design, Village Fund supervision continues to face irregularities due to a gap between regulatory intent and field-level implementation. Using an exploratory qualitative approach, data were collected through in-depth interviews with sixteen informants representing the Inspectorate, DPMKal, BPKal, and village governments, and were analyzed through document review and thematic analysis. The findings show that direct supervision by the Inspectorate operates through a combination of risk-based audits, field inspections, document reviews, and follow-up monitoring of audit findings. In Sleman, SISWASKEUDES supports risk mapping and audit prioritization, whereas in Kulon Progo, supervision is driven primarily by the mandate to audit all villages. However, the effectiveness of supervision remains constrained by limited auditor capacity, heavy audit workload, data quality issues, inter-agency coordination problems, and a culture of administrative compliance. The multilayered supervision system has also not fully produced substantive accountability because the roles of BPKal, Kapanewon, DPMKal, and the public have not been optimally integrated. These findings contribute to the public sector accountability literature by showing that Village Fund supervision should be understood as a hybrid control ecosystem that combines formal, digital, and social forms of supervision.

Kata Kunci : Pengawasan Dana Desa, Inspektorat, SISWASKEUDES, Akuntabilitas Publik, Governmentality