The Effectiveness of the Government Internal Supervisory Apparatus (APIP) as Quality Assurance in Preventing Fraud in Village Fund Management at the Regional Inspectorate of Rokan Hulu Regency

Meri Sakirani; Nurhayati; Zulkarnain

doi:10.0000/JMEBIS.v1.i1.a55

Authors

Meri Sakirani Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author
Nurhayati Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author
Zulkarnain Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author

DOI:

https://doi.org/10.0000/JMEBIS.v1.i1.a55

Keywords:

APIP, quality assurance, fraud prevention, village fund management, supervision effectiveness

Abstract

This study examines the role of the Government Internal Supervisory Apparatus (APIP) in performing a quality assurance function to prevent fraud in village fund management, and assesses the effectiveness of APIP's supervisory practices in supporting that prevention at the Regional Inspectorate of Rokan Hulu Regency. The study employs a qualitative descriptive approach, with primary data obtained through in-depth interviews with five informants — two assistant inspectors, one senior auditor, and two junior auditors — directly involved in village fund oversight. Data were analyzed using the Miles and Huberman interactive model (data reduction, data display, and conclusion drawing/verification), assisted by NVivo 12 Pro software for coding, thematic mapping, and interpretation. The findings show that APIP plays an important role as quality assurance in preventing fraud in village fund management, carried out through socialization, monitoring, consultation, mentoring, and coaching activities directed at village governments. Supervisory effectiveness is reflected in the absence of recurring audit findings in previously supervised villages; against the 2025 Annual Supervision Work Program (PKPT) target of 100 villages, APIP realized supervision of 90 villages, yielding an effectiveness rate of 90 percent, categorized as “effective.” However, this effectiveness remains constrained by village apparatus's limited awareness of and compliance with financial management regulations, as well as by APIP's limited personnel relative to its expanding mandatory duties. These findings suggest that strengthening APIP's quality assurance role, alongside efforts to build village apparatus capacity and awareness, is essential for more effectively preventing fraud in village fund management.

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