SUMMARY
The phenomenon that becomes the object of this study is the implementation of functional supervision by the Financial and Development Supervision Agency (Indonesian: Badan Pengawasan Keuangan dan Pembangunan (BPKP) of North Maluku. The purpose of this study was to describe the implementation of functional supervision. This study applied a quantitative method with a descriptive analysis approach. Data were collected using a literature study, observation, and questionnaires. The population in this study was 96 employees of the Financial and Development Supervision Agency of North Maluku. The samples in this study were 96 respondents selected using the census technique. The results indicated that the implementation of functional supervision by the Financial and Development Supervision Agency of North Maluku is quite high with an average score of 3.52. This means that the implementation of functional supervision by the Financial and Development Supervision Agency of North Maluku is in a good category.