Safeguarding village funds: Strategies to prevent corruption

Satya Fauziah; Abdul Halim; Evi Maria

doi:10.14414/tiar.v14i2.4460

Vol. 14 No. 2 (2024), Articles

Vol. 14 No. 2 (2024)

Safeguarding village funds: Strategies to prevent corruption

Articles

DOI: 10.14414/tiar.v14i2.4460

Published 2025-01-10

Satya Fauziah⁺⁻
Abdul Halim⁺⁻
Evi Maria⁺⁻

Satya Fauziah

Institution of Technology and Business Asia Malang, Malang, East Java, Indonesia

Abdul Halim

Gadjah Mada University, Sleman, Special Region of Yogyakarta, Indonesia

Evi Maria

Satya Wacana Christian University, Salatiga, Central Java, Indonesia

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Keywords

Corruption prevention strategies
Village funds
Regional inspectorate

How to Cite

Fauziah, Satya, et al. “Safeguarding Village Funds: Strategies to Prevent Corruption”. The Indonesian Accounting Review, vol. 14, no. 2, Jan. 2025, pp. 175-8, https://doi.org/10.14414/tiar.v14i2.4460.

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract

The rampant cases of village fund corruption in Malang Regency have resulted in the main purpose of village funds, which should be allocated for village development and community empowerment, not being able to run as expected. This study aims to obtain an overview and understanding related to the preparation and implementation of village fund corruption prevention strategies by the Regional Inspectorate of Malang Regency. In addition, this study also aims to analyze the causal factors for the ongoing occurrence of village fund corruption cases even though the Regional Inspectorate has prepared and implemented corruption prevention strategies. This qualitative study uses a case study approach. The results of this study indicate that there are two types of village fund corruption prevention strategies implemented by the Regional Inspectorate: ex-ante control strategy and ex-post control strategy. The imbalance in the implementation of the two strategies causes the strategies that have been implemented to not be fully able to minimize the factors that cause village fund corruption. These factors include pressure, opportunity, rationalization, integrity, capability, arrogance, and the culture in village head elections. This study is expected to provide input related to the implementation of village fund corruption prevention strategies in Malang Regency.

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Safeguarding village funds: Strategies to prevent corruption

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