[ABSTRAK
Penelitian ini membahas mengenai optimalisasi penyelenggaraan telaah atas LKPD padaInspektorat Provinsi Kepulauan Bangka Belitung. Penelitian ini adalah penelitiankualitatif dengan pendekatan Soft System Methodology. Permasalahan yang dihadapiInspektorat Provinsi Kepulauan Bangka Belitung dalam menyelenggarakan telaah LKPDadalah kompetensi aparat pengawasan terbatas, program diklat berkelanjutan belumdikelola dengan memadai, tidak adanya Standard Operational Procedure (SOP), danwaktu pelaksanaan telaah terbatas. Untuk mengoptimalkan penyelenggaraan telaah atasLKPD, Inspektorat Provinsi Kepulauan Bangka Belitung harus menggunakan SOPtelaah atas laporan keuangan yang saling terintegrasi dari tahap perencanaan,pelaksanaan dan pelaporan yang teruji dan terukur agar tercapainya keterpaduan danefektif dalam peningkatan kualitas hasil telaah.

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ABSTRACT
This research discusses the optimization of review on LKPD at Inspectorate ofKepulauan Bangka Belitung Province. This study is a qualitative research of SoftSystems Methodology approach. The problem faced by Inspectorate of KepulauanBangka Belitung Province in organizing review on LKPD is limited competence, ongoing training program has not been managed adequately, the absence of StandardOperational Procedure (SOP), and a limited implementation of review. Inspectorate ofKepulauan Bangka Belitung Province should use the SOP for the review of financialreports of an integrated planning, execution and reporting are tested and measured inorder to achieve cohesion and effective in improving the quality reviewed, This research discusses the optimization of review on LKPD at Inspectorate ofKepulauan Bangka Belitung Province. This study is a qualitative research of SoftSystems Methodology approach. The problem faced by Inspectorate of KepulauanBangka Belitung Province in organizing review on LKPD is limited competence, ongoing training program has not been managed adequately, the absence of StandardOperational Procedure (SOP), and a limited implementation of review. Inspectorate ofKepulauan Bangka Belitung Province should use the SOP for the review of financialreports of an integrated planning, execution and reporting are tested and measured inorder to achieve cohesion and effective in improving the quality reviewed]