Supervision of Village Financial Management in Bangka Selatan District Bangka Belitung Islands Province

Abstract

The purpose of this study is to analyze and find out the Supervision of Financial Management in South Bangka Regency, Bangka Belitung Islands Province, for 2018 to 2022 fiscal years. This study uses the theory of supervision theory from R.W Griffin in his theory, 1. Establish standards, 2) Measure performance, 3) Compare performance against standards, 4) Determine the need for corrective action. This research is qualitative research. The data collection techniques used are interviews, observation, and documentation. The results showed that supervision of financial management in South Bangka Regency, Bangka Archipelago Province, could not be fully implemented, constrained by the budget, which caused the supervision of village financial management as a sample not to be comprehensive. The performance of supervision carried out by the district and sub-district governments is generally appropriate, but from the perspective of village officials, it is still not optimal in carrying out village financial management, so the implementation of supervision is hampered.