Safeguarding village funds: Strategies to prevent corruption

Authors

  • 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

DOI:

https://doi.org/10.14414/tiar.v14i2.4460

Keywords:

Corruption prevention strategies, Village funds, Regional inspectorate

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.

Author Biographies

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

Satya Fauziah is a lecturer at the Faculty of Economics and Business, Institution of Technology and Business Asia Malang, Indonesia. She earned her bachelor's degree (2020) in Accounting from State University of Malang and a master's degree in accounting (2023) with a focus on Auditing from Gadjah Mada University. Her current research focuses on corruption prevention strategies, causes of corruption, village funds, and the regional inspectorate. Author's contact details: Faculty of Economics and Business, Institution of Technology and Business Asia Malang, Jl. Rembuksari No.1 A, Mojolangu, Kec. Lowokwaru, Kota Malang, Indonesia; 089686336538; satyafauziah@asia.ac.id.

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

Abdul Halim is an expert in the field of public accounting in Indonesia. He is a Professor of Accounting at the Faculty of Economics and Business, Gadjah Mada University, Indonesia. He completed his undergraduate studies at the Faculty of Economics, Gadjah Mada University, in 1983, then earned his Master's degree from Murray State University, Kentucky, USA, in 1991, and received his Doctorate (Ph.D.) from the Graduate Program of Gadjah Mada University in 2002. His research focuses on public accounting and public management. The author's contact details are Faculty of Economics and Business, Gadjah Mada University, Jl. Sosio Humaniora, Special Region of Yogyakarta, Indonesia; 082226741116; ahali58@ugm.ac.id.

Evi Maria, Satya Wacana Christian University, Salatiga, Central Java, Indonesia

Evi Maria is an associate professor of accounting at the Information Systems Department, Satya Wacana Christian University, Indonesia. She earned her Bachelor's degree from Satya Wacana Christian University in 2002. She later obtained her Master's in Accounting (2009) and Ph.D. in Accounting Science (2018) from Universitas Gadjah Mada, where she also received her professional accountant certification in 2008. Her research focuses on public accounting and accounting information systems.The author's contact details are Faculty of Information Technology, Satya Wacana Christian University, Jl. O. Notohamidjojo 1-10, Kota Salatiga, Indonesia; 08156523537; evi.maria@uksw.edu.

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Submitted

2024-02-13

Published

2025-08-08

How to Cite

Safeguarding village funds: Strategies to prevent corruption. (2025). The Indonesian Accounting Review, 14(2), 175-185. https://doi.org/10.14414/tiar.v14i2.4460

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Vol. 14 No. 2 (2024): July - December 2024

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Articles

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How to Cite

Safeguarding village funds: Strategies to prevent corruption. (2025). The Indonesian Accounting Review, 14(2), 175-185. https://doi.org/10.14414/tiar.v14i2.4460