FUNGSI INSPEKTORAT TERHADAP PENGELOLAAN KEUANGAN DAERAH (Studi di Pemerintah Kabupaten Sidoarjo)

Based on Undang-undang number 23 year 2014 about local government, give broad authority to the region to implement regional government .With the authority offer an opportunity for regional government to dig and take advantage the potential resources for improving public welfare. The opposite, with the authority being broad will be open the risks of abuse of governmental authority that require supervision . According to policy of supervision local government administrations based on the ministerial regulation number 23 year 2007 on guidelines for the procedures for supervision of local government administration .To create good governance, need build an independence institution of superintendent from the government to assist in internal monitoring government to make good governance . The research type is research of law whereby it is expected to find a rule of law , the principles of law, the doctrines of law and in order to legal issues faced by the troubles in this study how the region inspectorate authority in conducting surveillance regional financial management based on the principle of good governance and the follow-up to the consequence of supervision conducted by the inspectorate . This research shows that the supervisory function of the inspectorate to financial management regions in the governace embody good aims to ensure that government held in accordance with the plan and the provisions of the legislations that applied and the results of the follow-up of the supervision is not everything has to be shaped sanction or punishment but also in the form of guidance or landing it can even in the form of praise or commendation to them who performed well