Analisis Peran Inspektorat dalam Pelaksanaan Sistem Pengendalian Internal Pemerintah (SPIP) terhadap Peningkatan Akuntabilitas Laporan Keuangan Pemerintah Daerah

This research is titled Analysis of the Role of the Inspectorate in the implementation of the Government Internal Control System (SPIP) on increasing the accountability of local government financial statements at the Belu Regency Regional Inspectorate. This research aims to find out and analyze the role of the Belu Regency Regional Inspectorate in the implementation of the government's internal control system (SPIP) to increase the accountability of government financial statements. This research uses a qualitative method that is carried out interactively and takes place continuously until it is complete, so that the data is saturated. The results of the study show that the role of the Belu Regency Inspectorate in running an internal control system to optimize the administration of fixed assets, the Belu Regency Inspectorate has implemented an internal control system in accordance with the regulations and the implementation is quite good, however, there are still obstacles such as insufficient and inadequate human resources and inadequate budget.