Main Article Content
The governance of village funds is not entirely free from corruption. The causes of corruption in village funds are the lack of competence of village officials, lack of transparency, and lack of supervision from the government and the community, as well as the intervention of superiors in carrying out physical activities that are not according to planning. The Regional Inspectorate is a Government Internal Supervisory Apparatus (APIP), and one of its functions and authorities is supervision. This study aimed to analyze village financial management in North Sumatra, village financial supervision in North Sumatra, and an effective monitoring model to prevent corruption in village finances. The research method used is descriptive quantitative, with data collection techniques by distributing questionnaires and interviews to the regional inspectorate in the province of North Sumatra. The inspectorate carries out the scope of supervision as the regional APIP. This model has proven to be effective in reducing corruption in village finances, which can be seen through the reduction in potential state losses by looking at the recapitulation data on village spending in North Sumatra from 2019 to 2021. There is a decrease in state losses/potential state losses. The decline occurred by 56% of total losses from 2019 to 2020. Meanwhile, from 2020 to 2021, it fell again by 50% 2020. This shows an increase in the quality of village expenditure supervision. This means the level of corruption is decreasing.