Tujuan dari penelitian ini adalah untuk menelusuri bagaimana peran Inspektorat selaku audit internal dalam mewujudkan pengembangan dan pengimplementasian laporan keuangan akrual sesuai pada BLUD RSUD Sumenep. Jenis penelitian yang digunakan adalah metode kualitatif dengan menggunakan pendekatan interpretif. Setelah proses pengumpulan data selesai dilakukan, peneliti melaksanakan mekanisme analisis data. Pemaknaan informan terhadap peran Inspektorat dilakukan secara interpretif artinya peneliti tidak hanya membacakan ulang apa yang ia tangkap, namun ia menganalisis lebih dalam pandangan informan, Kamayanti (2016). Berdasarkan hasil penelitian yang telah diuraikan dari bab IV sampai bab VI dapat disimpulkan bahwa Pelaksanaan laporan keuangan BLUD sesuai basis akrual yang secara garis besar masih dalam proses penyesuaian, artinya masih ada post-post akun yang belum sesuai dengan acuan PP 71 tahun 2010. Sedangkan terkait Satuan pengawas internal di RSUD ada hanya masih semu dan tidak berjalan sesuai dengan aturan yang ada, karena masih adanya campur tangan dan disupervisi oleh pihak audit internal dari Inspektorat terkait pembuatan laporan keuangan, serta campur baurnya tim pelaksana audit dengan SPI khusus internalnya RSUD. Pada pernelitian ini menemukan dua kejanggalan yang dapat dijadikan kesimpulan mendasar, yang pertama Inspektorat rutin memeriksa dan mengevaluasi hasil audit eksternal di RSUD namun hasil evaluasi dan perbaikan-perbaikan laporan keuangan yang di revisi pihak BPK dibantu langsung oleh pihak tim auditor dari Inspektorat, misalnya hal dasar seperti pembuatan jurnal akuntansi, itu pihak akuntansi masih belum paham dan kurang mengerti, jadi pihak Inspektorat selaku auditor internal rumah sakit langsung membuat dan memperbnaiki laporan keuangan RSUD seperti dasar pembuatan jurnal. Kemudian yang kedua, adanya nama mantan salah seorang auditor internal dari Inspektorat yang ada pada struktur organisasi SPI RSUD yakni Bu DN, hal ini seharusnya menyalahi aturan yang ada, dimana bu Dn selaku pegawai Inspektorat, belaiau juga menjadi salah satu tim SPI di rumah sakit. Keywords : laporan keuangan BLUD, basis akrual, Inspektorat, internal auditor

The purpose of this study was to explore how the role of the Inspectorate as an internal audit in realizing the development and implementation of accrual financial statements in accordance with BLUD Sumenep Hospital. The type of research used is a qualitative method using an interpretive approach. After the data collection process has been completed, the researchers carry out the data analysis mechanism. The meaning of the informant on the role of the Inspectorate is done interpretively, meaning that the researcher does not only recite what he has captured, but he analyzes more in the views of the informant, Kamayanti (2016). Based on the results of the research that has been described from chapters IV to chapter VI, it can be concluded that the implementation of BLUD financial statements is in accordance with the accrual basis, which is generally still in the process of adjustment, meaning that there are still post-account posts that are not yet in accordance with PP PP 71 in 2010. Related The internal supervisory unit in the RSUD is only false and does not work according to the existing rules, because there is still interference and supervision by the internal audit from the Inspectorate regarding the making of financial statements, as well as the interfering of the audit implementation team with its internal special SPI RSUD. In this study found two irregularities that can be used as fundamental conclusions, the first routine inspector checks and evaluates the results of external audits at the RSUD but the results of the evaluation and improvements to the financial statements revised by the BPK are assisted directly by the auditor team from the Inspectorate, for example basic such as accounting journal making, the accounting side still does not understand and does not understand, so the Inspectorate as the hospital's internal auditor immediately makes and improves RSUD financial reports such as the basis of making a journal. Then the second, the existence of the former name of one of the internal auditors from the Inspectorate in the organizational structure of SPI RSUD namely Mrs. DN, this should violate the existing rules, where Mrs. D as an Inspectorate employee, Belawan also became one of the SPI teams in the hospital. Keywords: BLUD financial report, accrual basis, Inspectorate, internal auditor

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