EVALUASI PELAKSANAAN PROBITY AUDIT DALAM RANGKA AKUNTABILITAS PENGELOLAAN DANA SEKTOR PUBLIK

Abstract

This research is aimed at  conducting  "Evaluationof The Implementation of Probity Audit in the frameworkof Accountability of Public Sector Fund Management"  against Government Agencies that have obligations and tupoksi to conduct probity audits. Methods  applied  in  the discussion  apply  qualitative methods through the application of  inpretive phenomenology. It is used by researchers in order to  explore an  individual's  understanding  of his environment  and also to understand a person's perspective    on  a personal experience,   especially related  to the implementation of  probity audits, especially those conducted by the Mojokerto City Inspectorate. The results that    can be  concludedare about the  Probity Audit of procurement of goods and services carried out by the Mojokerto City Inspectorate so far is considered to still require a number of improvements seen from the three stages in the implementation of Probity Audit conducted, namely Planning, Implementation and Utilization of its Report. But the effectiveness of Probity Audit on the procurement of goods and services is considered very effective against   public sector fund management accountability in view of the willingness and high awareness from the auditorship of the Mojokerto City Inspectorate and Local Government Organizations (OPD) for the benefits of Goods and Services audit probity activities that have until now  been obtained.

Keywords: Accountability, Procurement of Goods and Services, Probity Audit