Indonesian Journal of Business Finance and Accounting. Village Funds Accountability and Misuse Prevention

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1 Indonesian Journal of Business Finance and Accounting (2018), 1 (1), Indonesian Journal of Business Finance and Accounting Journal homepage: Village Funds Accountability and Misuse Prevention Ana Fatmawati 1, Lilik Handajani 2, and Dwi Putra Buana Sakti 3 1 Department of Accounting, Universitas Mataram, Indonesia 2 Department of Accounting, Universitas Mataram, Indonesia 3 Department of Accounting, Universitas Mataram, Indonesia Submission Info Received 29 December 2017 Revised 17 January 2018 Accepted 20 February 2018 Keywords village funds management accountability misuse prevention village finance Abstract Enacted law number 6 year 2014 about the village, so that villages receive funds sourced directly from the state revenue and expenditure budget. the village funds sourced from the state budget of revenues and expenditures, make the village government have a much larger budget than in previous years. This research aimed to analyze village funds accountability report that could be used to conduct village funds misuse prevention. Research method used was qualitative method with case study approach. Research result showed that village funds misuse prevention carried out on the following accountability report process sides: synchronizing perception from regulation being used, conducting village government accounting standard, conducting verification toward funds using realization report, conducting authorization delegation between Village Ministry with Directorate General for Guidance of the Village Government of Domestic Affair Ministry, and synchronizing understanding concerning accountability report presentation Thomson Journals. All rights reserved. 1. Introduction Village funds increase issue followed with increased village funds misuse. Corruption Eradication Commission (KPK) Commissioner, Alexander Marwata, stated, village funds misuse report was remarkably high. Only through the end of 2016, KPK received 300 society reports concerning village funds misuse presumption. Likewise, Indonesian Corruption Watch review result. In corruption case handling trend within 2016, village funds deviation case experienced quite high increase. These case, occupied third position in terms of the most common case handled by law enforcement official, such as attorney and police. First and second position occupied by regional finance and education funds (Kuwado, 2017). Praya District Attorney of Lombok Tengah Regency noted dozen of village government cases already handled since 2014 in connection with village finance (Haeruddin, 2017). There are several factors enabling perpetrator could easily manipulate Corresponding author, Ana Fatmawati anafatmawati19@yahoo.co.id. Department of Accounting, Universitas Mataram, Jalan Pendidikan No. 36 Mataram Nusa Tenggara Barat, Indonesia. Suggested Citation: Fatmawati, A., Handajani, L., & Sakti, D. P. B. (2018). Village Funds Accountability and Misuse Prevention. Indonesian Journal of Business Finance and Accounting, 1(1), ISSN , eissn / 2018 Thomson Journals. All rights reserved.

2 46 Fatmawati et al./indonesian Journal of Business Finance and Accounting (2018), 1 (1), village funds. First, budget monopoly. Village administrator dominance in village budget compilation and management remain large. Second, society willingness and ability to participate in planning and monitoring remain low. Third, structural pressure. Village funds corruption perpetrator not merely village apparatus. In several cases, sub-district apparatus also involved. They usually utilize authority to verify budged, village middleterm development plan, and accountability report to obtain deposit or thanking sign from village administrator. In addition, there are also village funds corruption occur due to technical factor. Village administrator do not have plan to manipulate. They got stuck in corruption as they do not comprehend budgeting rule and procedure as well as budgeting utilization. Village funds corruption causing capital loss or shrinkage to increase society welfare (Kuwado, 2017). Agency Theory used in this research to explain contractual relationship between two or more parties which one of them called as principal that lease and the other as agent to perform several services on behalf of owner that include authority delegation (Jensen & Meckling, 1976). In this matter, principal delegate accountability to agent. Village Deliberation Agency (BPD) and village society act as principal, village head and village apparatus as agent. Agent as well as principal authority and responsibility regulated within work contract including to perform decision making in relation with village financial management. This agent s information excess that frequently utilized to perform deviation. Regional government have role in regulating provisions village government should carry out in village funds implementation. These provisions regulated in clear regulation. Regulation theory could be used to observe government role in regulating provisions village government should carry out in village funds and village funds implementation. Provisions required to ensure entire parties (user and presenter) gain similar and balanced information. They also serve to see how far rules already created could function in performing village funds and village funds misuse. According to fraud triangle theory there are three factors causing individual performing fraud. Those three factors illustrated within fraud triangle. Fraud triangle comprised of three conditions commonly present as pressure, opportunity and rationalization occur within fraud. In this research Fraud Triangle Theory used to describe reasons or causes of village funds and village funds allocation misuse. Fraud prevention concept is something should constantly carried out with no interruption. Wind (2014) explained that such fraud prevention process illustrated through cycle which entire process could not be separated that known as Fraud Deterrence Cycle. Several previous studies concerning village government accountability carried out by Subroto, (2009); Sulumin (2015); Faridah & Suryono (2015); Lestari et al. (2014) described responsive, transparent and accountable village financial management. This village financial management should balance with transparent and accountable implementation accountability reporting by performing periodic reporting to its above level government. In terms of financial administration accountability, management human resources competence is the main obstacle. Therefore, accompaniment remain necessary from regional government apparatus for annual modification adjustment. Village apparatus performance effect financial management pursuant to act number 6 year 2014 (Abidin, 2015). Fraud potential within village financial management commenced from planning, implementation and reporting perceived from regulation, governance, surveillance, and human resources sides. Potential fraud development could be pressed by making several anti-fraud strategies such as implementing e-budgeting on village finance, management human resource competency increase, village financial assistance and

3 Fatmawati et al./indonesian Journal of Business Finance and Accounting (2018), 1 (1), sustainable surveillance (Seputro et al., 2017). Intern controlling system, apparatus competency, and morality variables turns out to provide significant effect toward fraud prevention within village financial management (Atmadja & Saputra, 2017). Still the relationship between the Internal Audit with performance appraisal, discipline with performance appraisal is a very strong and positive. There are other factors that affect the relationship between internal audit and discipline either individually or jointly with performance appraisal (Suryanto, 2014). It is due to all kind of financial fraud action within certain organization/government could be prevented through sufficient internal controlling system. Morality could moderate apparatus competency and internal controlling system effects toward fraud prevention within village financial management. It is due to individual competency or ability in managing finance are frequently misuse to make fraud without accompanied by good morality, but good morality and sufficient apparatus competency should also be supported with reliable internal controlling system that it could prevent fraud within village financial management. The use of information system integrated with the application of technology will simplify administrative and financial transaction records, so that the issuance of financial statements will be faster and audit delay can be reduced (Suryanto, 2016; Leng et al., 2018). This research different with entire above research as researcher made research on regency development, meanwhile entire above research highlighted village government. Referring to phenomena occur in Lombok Tengah Regency and research gap, this research was motivated to make research in Village Society Empowerment Board in Lombok Tengah Regency Government to discover village financial report accountability process. This research final output provided solution to carry out village funds misuse prevention. 2. Methods Qualitative research method used in this research was descriptive qualitative research with case study approach. Study case is a research strategy in which researcher carefully investigate certain program, occurrence, activity, process or individual group (Creswell, 2014). This research design type used single case (holistic) as it only used one analysis unit, Village Society Empowerment Board of Lombok Tengah Regency as leading sector in village funds management, specifically village funds accountability and misuse. Stake (1995) argued that case study was limited by time and activity in which researcher collected complete information using several data collection method based on pre-determined time. This research would be carried out in Village Society Empowerment Board of Lombok Tengah Regency. Participant within this research selected with criterion-based selection method of competency and capability. This criteria could provide sufficient and detail information (Patilima, 2007). Key participant in this research were Board Head, Village Government Division Head, Village Financial and Asset Section Head in Society and Village Empowerment Board. In order to obtain deeper understanding against phenomena that become research object, further participant determination would use snowball sampling method, in which researcher would ask consideration from key participant to obtain such participant. Snowball sampling is data source sample collection technique with little data in the beginning and slowly increase (Sugiyono, 2013). It was carried out so that information obtained could reach saturated point and no more answer variation from participant.

4 48 Fatmawati et al./indonesian Journal of Business Finance and Accounting (2018), 1 (1), Data collection in this research carried out through interview, observation/field study, and document. Researcher used semi-structural interview to explore deeper information. This interview type could also called as deep interview. Deep interview is repeated face-to-face meeting between researcher and information directed to effort of understanding informant perspective in their life, experience or situation as they express through their words. Observation/field study enable researcher sensing what subject feel and live that it also enable researcher to act as data source. Sugiyono (2013) stated that through observation, the researcher learn about behavior and the meaning attached to those behavior. Researcher are in position of making participative observation, in which researcher also participate in participant day to day activity and expect to gather more complete and sharper data and finally discover in meaning level from any appeared behavior (Sugiyono, 2013). Documents are past occurrence note in form of writing, picture or monumental works of individual (Sugiyono, 2013). Documents as referred to in this research were entire note either in hardcopy or softcopy form. Researcher would review documents in relation with research being conducted. Such documents were task and function of Village Society Empowerment Office of Lombok Tengah Regency, Regional Regulation and Regent Regulation concerning village funds and village funds allocation, society complain concerning village funds management year , Examination Result Report by State Audit Agency year 2016 in relation with village funds management, village funds accountability report year In terms of data validity testing, qualitative research method use internal validity (credibility) and reliability (dependability) on consistency aspect, and objectivity (confirmability) on naturalist aspect (Bungin, 2012). In this research, data validity testing would be carried to obtain valid data by performing credibility test or significance level test (internal validity) toward research result data according to data credibility test procedure in qualitative result. This test would benefit researcher in making certain inquiry to obtain significance level and display significance level of research finding with argumentation means in several reality being examined (Moleong, 2017). Credibility testing carried out were triangulation, reference materials and member check. Data analysis procedure comprised of three simultaneously activity flows, specifically data reduction, data presentation and conclusion drawing. Data analysis steps would be carried out according to Creswell (2014) as follow: 1) processing and preparing data to analyze; 2) reading entire data; 3) analyzing by data coding; 4) identifying categories to analyze and providing description for those categories; 5) connecting described categories through narrative approach, by forming theme based on available categories; 6) interpreting data. Stage 1 and 2 are part of data reduction, 3, 4, and 5 are part of data presentation meanwhile, 6 is conclusion drawing. 3. Results and Discussion 3.1. Village Financial Accountability Report Village financial accountability is last stage of village financial management. Village financial accountability report is principally responsibility fulfillment toward society for village financial management by village government. Village financial accountability report

5 Fatmawati et al./indonesian Journal of Business Finance and Accounting (2018), 1 (1), serves on one controlling tools to discover work progress and evaluating various funds obstacles of factors influencing success if activity being funded. The following are things to concern in financial accountability report presentation: presenting accountable and transparent report according to Minister Regulation Number 113 Year 2014 concerning Village Financial Management. Village financial accountability report is integral part of village government implementation report to regent/major through sub-district head in every budgeting year. Village financial accountability report comprised of: Village Government Budget realization accountability report, village-owned property report per 31 December of budgeting year in relevant fiscal year and government and village government program report that penetrate into the village. Village Government Budget realization accountability report should be delivered through village society in written through access easily obtained by society, such as information board, community radio and other communication means Village Funds Village Funds are funds originated from State Budget intended to fund government implementation, development implementation, society guidance and society development. Village funds granted to village government since 2015, since the enactment of Act Number 6 Year 2014 concerning village. According to Finance Minister Regulation Number 49/PMK.07/2016 concerning Allocation, Distribution, Usage, Monitoring and Evaluation Procedures of Village Funds, then village funds for each village calculated according to basic allocation and formula allocation. Basic allocation are minimum funds allocation village shall obtain, amounted to 90% (ninety percent) from total village funds budget divided by total village across national. Each village obtain different total village funds. Meanwhile formula allocation as of 10% based on total village population, village poverty number, village total area and village geographical difficulty level variables as of 25%, 35%, 10% and 30% respectively. Village funds utilized to fund society development and empowerment that intended to increase village society welfare, human life quality increase as well as poverty countermeasures. Village funds usage written in Village Government Budget, as village funds are one of village revenue sources. In order to control village funds utilization priority, then regency government issues regent regulation concerning village funds utilization priority technical guidance. Village funds carried out in self-management as its priority using local human resources and materials, to generate available manpower in that village. Village funds disbursement of Lombok Tengah Regency in 2016 and 2017 carried out in 2 stages, 60% on stage I in March and stage II as of 40% in August. Village funds disbursement requirement for village government for 2016 and 2017 remain the same, specifically the stipulation of Village Regulation concerning Village Government Budget and village funds absorbing realization and output achievement report in previous fiscal year from village head. For Stage II have submitted stage I absorbing realization and output achievement report, that reached more than 75% (seventy five percent) absorbing realization and output achievement more than 50% (fifty percent) calculated according to output achievement percentage for entire activity. Stage I report should be delivered in January of relevant fiscal year at most, and July for stage II report deadline.

6 50 Fatmawati et al./indonesian Journal of Business Finance and Accounting (2018), 1 (1), Village Government Budget Implementation Realization Accountability Report Domestic Minister Regulation Number 113 Year 2014 concerning village funds financial management stated that village head have obligation to deliver Village Government Budget Implementation Realization Accountability Report to Regent/Major every semester through sub-district, first semester report that should be delivered in July of relevant fiscal year for first semester and February of the following fiscal year for second semester. Village government budget implementation realization accountability report comprised of revenue, expense and cost already stipulated in Village Regulation Village Funds Utilization Realization Report Finance Minister Regulation Number 50/PMK.07/2017 concerning transfer funds management to region and village funds. First stage disbursement are 60% with first requirement of Regional Regulation concerning village funds allocation Guidance and village funds stipulation for every village and last requirement of first stage realization and consolidation report from first stage village funds utilization, secondly minimum 70% of village funds distribution and regional general cash account to village funds account. Village funds utilization realization report delivered to regent/major in every semester that is on the fourth week of July at the most for relevant fiscal year and fourth week of January of following fiscal year. According to realization report delivered by villages, then regency government deliver village funds utilization consolidation report to finance minister with copy to relevant ministers and government at the latest of fourth week of March in the following fiscal year. There are 3 ministries involved in village funds management: Ministry of Finance; Ministry of Domestic Affair; Minister of Village, Development of Disadvantaged Regions and Transmigration. Ministry of Finance have authority for allocation, distribution, surveillance, and evaluation of village funds allocated within State Budget. In order to execute such authority Ministry of Finance compose regulation concerning village funds allocation procedure, village funds distribution procedure, village funds utilization procedure, village funds surveillance and evaluation procedure. Ministry of Domestic Affair have duties of implementing formulation, stipulation and implementation of policy in village implementation guidance sector. In order to execute such duties Directorate Generate for the guidance Village Government were established to formulate policy, execute and conduct guidance in financial management and village asset sectors. In order to execute such duties, then domestic affair ministry compose regulation concerning village government implementation report. Ministry of Village, Development of Disadvantaged Regions and Transmigration serve to perform policy formulation and implementation in basic social service management guidance, village economic business development, and village society empowerment sectors. In order to execute those duties, Directorate General of Village Regions Development were established with the following duties: policy formulation, policy implementation; standard, procedure and criteria norms compilation; giving technical guidance and supervision, evaluation and reporting implementation in village regions development planning, village regions facilities/infrastructures development, and village regions economic development sectors. Several regulations should be made as follow up to implement the given task is village funds utilization priority.

7 Fatmawati et al./indonesian Journal of Business Finance and Accounting (2018), 1 (1), Regency Government and Village Government Role in Village Funds Village government are part of regency government as listed in Act Number 32 Year 2004 concerning Regional Government in article 200 paragraph (1) which reads within regency/city regional development village government and village consultative board might be established. As village government are part of regency government, then regional government have obligation to perform allocation, distribution, surveillance and evaluation toward village funds. In order to perform its obligation, regional government create several regent regulations that is village funds details allocation and stipulation procedure for every village in Lombok Tengah Regency; activity technical guidance funded by village funds, administrative sanction imposition on unreasonable village funds SILPA; total money regulation within village cash. Guidance and monitoring carried out by village government include: providing village regulation compilation and village head regulation guidance; performing education and training for village government, village consultative board, society institution; making verification toward village regulation already created; performing evaluation and monitoring. Village government are management government and responsible toward village funds implementation. Entire activities funded by village should be planned using available mechanism and discussed with village consultative board, evaluated and translated into village government budget. Village funds planning should follow village funds utilization priority available within Village, Disadvantaged Regions and Transmigration Minister Regulation amended every year. Activity implementation carried out in self-management to enable manpower absorption in such village. Since the enactment of Act Number 6 Year 2014 concerning village, than village have large autonomy to manage their own government. Village government itself should have control in village funds management by building internal controlling system that include: increasing village head and village apparatus resources, society monitoring toward activity implementation funded by village funds, performing period Village Government Budget implementation realization accountability reporting Village Funds Realization Accountability Report Process In Village funds realization accountability report carried out by village government there are several controls as follows. Perception difference as seen from overlapping policy regulation. Domestic Affair Minister Regulation Number 113 Year 2014 concerning Village Financial Management. This minister regulation stated that Village Financial Accountability Report become integral part from Village Government Implementation Report. Ministry of Financial also created Finance Minister Regulation Number 49/PMK.07/2016 concerning Allocation, Distribution, Utilization, Surveillance and Evaluation Procedure of Village Funds, in relation with village funds disbursement created by village government every semester. Domestic Affair Ministry have authority in village financial and asset management, meanwhile Ministry of Village, Development of Disadvantaged Regions and Transmigration have authority in village regions development, village facilities/infrastructures development and village economic development planning, even Ministry of Village, Development of Disadvantaged Regions and Transmigration created regulation concerning Village Funds Priority. Financial planning and management have very close relation and village government frequently confuse due to numerous regulation

8 52 Fatmawati et al./indonesian Journal of Business Finance and Accounting (2018), 1 (1), regulating village funds, also mentioning regent regulation concerning village financial management such as regent regulation concerning village head and village apparatus fixed income. The following risk might occur due to this authority overlap. Delayed field decision making, guidance program budget overlap in central level, overlap between regulation issued by the respective ministry, and confusion in regional level in implementing policy, performing coordination and consultation with central government (Seputro et al., 2017). Prevention might be carried out establishing village act executive team led by Coordinating Ministry of Economic of the Republic of Indonesia, Coordinating Ministry of Human Development and Culture of the Republic of Indonesia or under the leadership of Coordinating Ministry of Political, Legal and Security Affair of the Republic of Indonesia, that coordination, policy making, evaluation, reporting, surveillance, guidance and monitoring concerning village funds could be carried out by 1 (one) controlling team. As this controlling team established village government are expected to be more optimal in managing village funds, as confusion on regulation, accountability reporting could be decreased as there is only single village act executive controlling team. Aside from this team, periodic coordination meeting could also be carried out between 3 (three) Ministries: Ministry of Finance, Ministry of Domestic Affair and Ministry of Village, Development of Disadvantaged Regions and Transmigration, that excellent coordination and communication could be established between those 3 (three) ministries. Monitoring and Guidance for activities funded by village funds carried out by Government Internal Supervisory Apparatus (APIP). Monitoring implementation intended to provide certainty that village funds management have been carried out according to prevailing regulation viewed from planning, utilization and accountability sides (Rahmawati et al., 2017). Monitoring carried out by APIP toward village funds management directed to prevent village funds management misuse, instead of repressive action and APIP also perform village funds management assistance. Monitoring and guidance carried out by Regional Inspectorate only carried out once in a year, monitoring scope carried out including pre-distribution, distribution and post-distribution. With only once monitoring and guidance in a year, then monitoring and guidance process toward village funds accountability report could not optimally executed. It is due to extremely short period of time, total village of 127 villages, total village funds managed for Lombok Tengah Regency were Rp118,597,175,000 and if allocated using basic allocation and formula allocation then single village would obtain minimum village funds of Rp835,307,000 limited APIP personnel number, human resources ability of APIP, as well as village government human resources, different Regional Budget accountability report with Village Government accountability report so that APIP personnel need to learn village funds accountability report format, Village Government Budget regulated according to Ministry of Domestic Affair Regulation that list goods expenditure in details. Meanwhile Regional Budget only list project name and disbursed budget. In fact, with the application of Village Financial System which is application developed by State Development Audit Agency of the Republic of Indonesia in order to enhance village financial governance quality, APIP could perform daily monitoring, as this application input several village document in connection with planning, budgeting, administration, bookkeeping and report and enable data update should any activity causing data change in previous document take place. But there are several disadvantages found in this application, as planning menu could not be previously filled before using budgeting, administration, bookkeeping and report menu. It because synchronization could not be

9 Fatmawati et al./indonesian Journal of Business Finance and Accounting (2018), 1 (1), checked between planning with future village funds management. This village financial system application obliged to apply in Village funds misuse prevention that could be granted in order to increase monitoring against village funds is making benefit of Act Number 14 Year 2008 concerning Public Information Openness. Through this public information openness, then every village government are required to have website and this website contain information related with village government, village budget source, planned programs, programs being implemented and completed programs, village budgeting utilization details, village government accountability and financial statement. Village government website not merely contain village head mission and vision, but also present village government programs, achievement and financial statement that it is expected to establish interaction between village government with society. Regional Government in financial statement making use Government Financial Standard as stipulated through Government Regulation Number 71 Year 2010 concerning Government Financial Standard. Government Financial Standard stated in form of government financial standard statement equipped with Government Financial Standard Introduction and compiled based on government conceptual framework. Meanwhile village government have no standard like regional government and central government yet. In making financial statement village government only refer to Domestic Affair Minister Regulation Number 113 Year State Audit Agency in financial statement examination concerning village funds use Government Financial Standard, meanwhile village government use Domestic Affair Minister Regulation Number 113 Year 2014 as reference in making accountability report. There is also no synchronization between format given by State Audit Agency when making examination, as these two institutions use different reference. Prevention could be carried out to synchronize these two different perspectives is that Government Accounting Standard Committee immediately complete village government accounting standard, that future State Audit Agency examination basis would be Village Government Accounting Standard. First stage requirement (60%) that is Regional Regulation concerning Regional Budget, Regional Head or Regent Regulation concerning Village Funds Allocation and Village Funds Stipulation Guidance and realization and consolidation report from village funds utilization. Difference occur in Second stage (40%). In this disbursement stage, regional government should submit first stage village funds utilization report. Minimum village funds distribution and Regional General Cash Account to Village Account is 70%. Outlook achievement have reached 50%. Requirement for village government, already submitted per semester village funds utilization realization report. Society and Village Empowerment Board of Lombok Tengah Regency did not make verification toward per semester village funds utilization realization report, they only received such report merely as Stage II disbursement requirement. In finance minister regulation number 49/PMK.07/2016 concerning Allocation, Distribution, Utilization, Surveillance and Evaluation Procedure of Village Funds, verification is not required toward village funds accountability report. Only if village government have provided village funds utilization realization report, and village funds utilization have reached minimum 50% (fifty percent). This village funds utilization realization report is equipped with village funds utilization evidences. Prevention against village funds misuse could be carried by Society and Village Empowerment Board by performing verification against village funds utilization realization submitted by village government, without interrupting village funds disbursement process.

10 54 Fatmawati et al./indonesian Journal of Business Finance and Accounting (2018), 1 (1), Village government in Lombok Tengah Regency in making village funds utilization realization report and Village Government Budget accountability, difference were frequently encountered from reporting as well as its accountability report delivery process. Some of them involved part from administration such as cash book, bank book, activity assistance book that actually not part from village funds realization report. Monthly accountability report in dorm of periodic report were also not carried out by entire Tresurer. Village head, village secretary, financial section head and village treasurer understanding in accountability report presentation were still different. Prevention could be carried out by Village Society Empowerment Board by making verification toward accountability report submitted by village government, that village financial accountability report accuracy could be discovered. Prevention could also be carried out by performing training concerning Domestic Affair Minister Regulation Number 113 Year 2014 concerning Village Financial Management, to obtain uniformity in relation with village financial accountability report. 4. Conclusion Based on several findings, it could be concluded that from regulation side deviation, authority overlap potentially occur between three ministries, Ministry of Finance, Ministry of Domestic Affair and Ministry of Village, Development of Disadvantaged Regions and Transmigration, that Village Act Executive Team is necessary to establish. From monitoring and guidance side, those matters which is carried out by Government Internal Supervisory Apparatus, are re less considered though village government have made village government website. Village government have not accounting standard yet like regional government, resulting different accountability report between guidance carried out APIP and examination by State Audit Agency. One of the prone village funds disbursement requirement against misuse is that village government only submit village funds utilization realization report without verification stage by Society and Village Empowerment Board. Many differences were also found in village funds utilization realization report between one village government with other village government in terms of accountability report content side. References Abidin, M. Z. (2015). Tinjauan atas Pelaksanaan Keuangan Desa dalam Mendukung Kebijakan Dana Desa. Jurnal Ekonomi Dan Kebijakan Publik, 6(1), Atmadja, A. T., & Saputra, A. K. (2017). Pencegahan Fraud dalam Pengelolaan Keuangan Desa. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), Bungin, B. (2012). Penelitian Kualitatif, Komunikasi, Ekonomi, Kebijakan Publik, dan Ilmu Sosial Lainnya (2nd ed.). Jakarta: Prenada Media Grup (Kencana). Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Method Approaches (4th ed.). London: SAGE Publications, Inc. Faridah, F., & Suryono, B. (2015). Transparansi dan Akuntabilitas Pemerintah Desa dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDES). Jurnal Ilmu Dan Riset Akuntansi, 4(5). Haeruddin, M. (2017). Korupsi Anggaran Desa di Loteng Makin Parah. Retrieved from

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