FUNGSI PENGAWASAN BADAN PEMERIKSA KEUANGAN TERHADAP P E L A K S A N A A N ANGGARAN DI KANTOR WILAYAH KEMENTERIAN HUKUM DAN HAK ASASI MANUSIA DAERAH ISTIMEWA YOGYAKARTA (Khusus Pelaksanaan Anggaran di Sub. Bagian Keuangan dan Perlengkapan)

This research aims at identifying supervision process conducted by the Supreme Audit Board on the budget management at Subdivision of Finance and Equipment, analyzing obstacles in the process of supervision implementation, and offering steps that should be taken in order that supervision towards budget implementation conducted by Supreme Audit Board at Subdivision of Finance and Equipment. This research belongs to juridical-normative research that explains provisions in the prevailing laws and regulations and relates to the existing facts in the field. The data were collected through the study of document and interview. The research data were analyzed qualitatively. The research results indicate that: (1) the process of supervision by the Supreme Audit Board to financial administration at Subdivision of Finance and Equipment of the Regional Office of the Ministry of Law and Human Rights already has a clear organizational structure regulating job description of each organizational division in accordance with the Regulation of Minister of Law and Human Rights No. M-01-PR.07.10 of 2005 dated on March 1, 2005. Meanwhile, the organizational structure on the implementation of Institution Accounting System (SAI) is not specifically elaborated in an implementation provision in the Ministry of Law and Human Rights. Based on the analysis of the Supreme Audit Board, there has already been a strong commitment to improve competence levels (knowledge and expertise) of the administrators of Government Accounting System (SAP). It is proven with the completeness of financial report and some substantial reports that have mostly been inputted accurately. Regional Office of Ministry of Law and Human Rights conducts socialization and training for SAI and SABMN operators in order to improve the competence level. (2) The obstacles in supervision process by the Supreme Audit Board at Subdivision of Finance and Equipment encompass juridical aspect, human resources aspect, facilities and infrastructures aspect. (3) Steps that should be taken in the supervision at Subdivision of Finance and Equipment so that financial administrators understand finance and the reports are preparing SAI operators/personnel and SABMN operators/personnel, adequate facilities and infrastructures to meet the always-changing financial report application, adequate space arrangement and atmosphere as well as data security