Implementasi Good Government Sebagai Upaya Pencegahan Fraud Dalam Pengelolaan Keuangan Desa

None Ira Megasyara, None Amrizal Imawan
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Abstract

Purpose: This study aims to explore and reveal the application of the principles of good governance as an effort to prevent fraud in managing village government finances. Methodology/approach: This research is a qualitative research with an interpretive approach and to obtain the data using interviews and observations. Data collection was carried out by conducting in-depth interviews with informants who understood the research theme and could provide information and be involved in managing village finances, namely the village chief and the chairman of the village consultative body. Besides that, researchers also made observations and documentation related to evidence that supports the implementation of the principles of Good Corporate Governance (GCG) in managing village finances. Findings: The results of this study are that the village government has implemented the principles of good governance, namely community participation, budget transparency and policy programs, accountability as well as discipline and order in every stage of village financial management starting from the stages of planning and budgeting, program implementation and reporting or accountability, implementation of the principles of good governance has proven to be able to prevent acts of fraud in managing village finances. Because the community has access to oversee and supervise the village government in managing village finances. So that there is loophole to commit fraudulent acts. Practical implications: The implication of this research is that village governments must be creative and continue to improve the quality of good governance. Originality/value: Using the Good Government (GG) theory to prevent fraud in village financial management
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好政府的实施是为了防止村庄财政管理的欺诈
目的:本研究旨在探索和揭示善治原则在村庄政府财政管理中的应用,以防止欺诈行为。方法/方法:本研究是一项定性研究,采用解释方法,并通过访谈和观察获得数据。通过深入访谈了解研究主题、能够提供信息并参与村庄财务管理的信息者,即村长和村协商机构主席,进行数据收集。除此之外,研究人员还对支持在管理农村财政中实施良好公司治理(GCG)原则的证据进行了观察和记录。发现:本研究的结果是,村政府从规划预算、项目实施和报告或问责制阶段开始,在村财务管理的各个阶段实施了善治原则,即社区参与、预算透明和政策方案、问责制以及纪律和秩序;实施善政原则已被证明能够防止管理村庄财政的欺诈行为。因为社区有机会监督和监督村政府管理村财政。这样就有了欺诈行为的漏洞。实践启示:本研究的启示是村政府必须创新,不断提高善治的质量。原创性/价值:运用好政府理论防范农村财务管理中的舞弊行为
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