Village Fund Management Accountability in Preventing Bureaucracy Corruption Behavior

Harianto ., Mudjirahardjo ., Bambang Martin Baru, Agus Wiyaka, Nunik Hariyani


The village fund is the government's effort to accelerate village independence through budget incentives allocated to each village of 1 (one) billion. Village achievements in the use of village funds can be assessed as quite good with a policy orientation that focuses on village empowerment and development programs. Through this development program, it is able to grow the community's economy, and can result in the reduction of social poverty. However, there are still problems related to the use of village funds, many cases of corruption that ensnare village heads due to mismanagement of village funds such as fictitious projects, inflated development budgets, embezzlement of village funds that are not used for development activities. Research participants were each village was assigned 25 respondents by random sampling, consisting of: 8 employees, and 17 community service users. There were 150 respondents. Results showed that the main factor that triggers the occurrence of corruption is due to the lack of proper accountability system in managing village funds. For this reason, it is necessary to build a more precise accountability system to anticipate the occurrence of irregularities committed by the village government. Accountability is the embodiment of the village head's obligation to be responsible for the management and control of resources and the implementation of the entrusted policies in order to achieve the goals that have been set. Through the accountability system, it can be the right solution in anticipating the occurrence of irregularities, because accountability can encourage and grow the role of the community to supervise the use of village funds.

Keywords: Accountability, village funds, village government, corruption.

DOI: 10.7176/RHSS/12-16-03

Publication date:August 31st 2022

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ISSN (Paper)2224-5766 ISSN (Online)2225-0484

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