ANALISIS MEKANISME PENGAWASAN

INSPEKTORAT KABUPATEN BIREUEN TERHADAP

PENGELOLAAN DANA DESA TAHUN 2018
(STUDI PADA INSPEKTORAT KABUPATEN BIREUEN)

SKRIPSI

Diajukan Untuk Memenuhi Salah Satu Syarat Memperoleh

Gelar Sarjana Administrasi Publik (S. AP)

FARIDHIL ATTRAS
1504010076

PROGRAM STUDI ADMINISTRASI PUBLIK

FAKULTAS ILMU SOSIAL DAN ILMU POLITIK
UNIVERSITAS ALMUSLIM
BIREUEN
2019
 DAFTAR ISI

ABSTRAK ...................................................................................................... i
KATA PENGANTAR .................................................................................... ii
DAFTAR ISI ................................................................................................... iv
DAFTAR TABEL .......................................................................................... vi
DAFTAR LAMPIRAN .................................................................................. vii

BAB I PENDAHULUAN ............................................................................... 1

1.1 Latar Belakang Masalah ....................................................................... 1
1.2 Rumusan Masalah ................................................................................ 6
1.3 Tujuan Penelitian ................................................................................. 6
1.4 Manfaat Penelitian ............................................................................... 7
1.5 Sistematika Penulisan .......................................................................... 7
BAB II TINJAUAN PUSTAKA.................................................................... 9
2.1 Penelitian Terdahulu ............................................................................ 9
2.2 Landasan Teoritik................................................................................. 10
2.2.1. Analisis ..................................................................................... 11
2.2.2. Fungsi Analisis ......................................................................... 11
2.3 Mekanisme ........................................................................................... 12
2.4 Pengawasan .......................................................................................... 13

BAB III METODE PENELITIAN ............................................................... 18

3.1 Jenis Penelitian ..................................................................................... 18
3.2 Definisi Konseptual .............................................................................. 19
3.2.1. Pemerintahan ............................................................................ 20
3.2.2. Inspektorat Kabupaten/ Kota ................................................... 20
3.2.4. Dana Desa ................................................................................ 22
3.3 Lokasi Penelitian dan Waktu Penelitian .............................................. 23
3.4 Fokus Penelitan .................................................................................... 23
3.5 Sumber Data ......................................................................................... 24
3.6 Instrumen Penelitian............................................................................. 26
3.7 Teknik Pengumpulan Data ................................................................... 26
3.8 Analisa Data ......................................................................................... 28
BAB IV HASIL PENELITIAN DAN PEMBAHASAN.............................. 30
4.1 Gambaran Umum Penelitian................................................................ 30
4.1.1 Kondisi Geografis Kabupaten Bireuen ....................................... 32
4.1.2 Lokasi Inspektorat Kabupaten Bireuen ....................................... 33
4.1.3 Pengucuran dan Pengelolaan Dana Desa .................................... 33
4.2 Mekanisme Pelaksanaan Fungsi Pengawasan Yang Dilakukan
Oleh Inspektorat Terhadap Pengelolaan Dana Desa Tahun 2018
Di Kabupaten Bireuen .......................................................................... 38

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 4.3 Kendala Dalam Sistem Pelaksanaan Fungsi Pengawasan Yang
Dilakukan Oleh Inspektorat Terhadap Pengelolaan Dana Desa
Tahun 2018 .......................................................................................... 44
BAB V KESIMPULAN DAN SARAN ......................................................... 47
5.1 Kesimpulan .......................................................................................... 47
5.2 Saran ..................................................................................................... 48
DAFTAR PUSTAKA ..................................................................................... 49
LAMPIRAN .................................................................................................... 53

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 DAFTAR TABEL

Tabel 1 Rincian Alokasi Anggaran Dana Desa Kabupaten Bireuen .............. 36

Tabel 2 Prosedur Pengawasan Dana Desa...................................................... 42

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 DAFTAR LAMPIRAN

Lampiran 1 Pedoman Wawancara Syahabuddin ............................................ 52

Lampiran 2 Dokumentasi Wawancara Zulkifli ............................................... 54
Lampiran 3 Dokumentasi Wawancara Zevasriani .......................................... 56
Lampiran 4 Foto Dokumentasi ....................................................................... 58
Lampiran 5 Daftar Hadir Inspektorat .............................................................. 60
Lampiran 6 Struktur Inspektorat ..................................................................... 62

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