Kejahatan Kecurangan Keuangan Dalam Pengelolaan Dana Desa : Sebuah Cerita di Indonesia

Endraria endraria

Abstract


Tujuan dari tulisan ini adalah untuk mengidentifikasi faktor-faktor penyebab kejahatan kecurangan keuangan dalam pengelolaan dana desa di Indonesia dan memberikan rekomendasi untuk mengurangi kejahatan tersebut.

Desain/metodologi/pendekatan tulisan ini, digunakan data sekunder seperti laporan penelitian, artikel jurnal, artikel majalah, dan berita online terkait kasus kejahatan kecurangan keuangan dalam pengelolaan dana desa di Indonesia. Analisis permasalahan dilakukan dengan menggunakan pendekatan Fraud Diamond.

Hasil temuan menunjukkan bahwa faktor kunci penyebab kecurangan dana desa melibatkan tekanan, peluang, rasionalisasi, dan kapabilitas. Kecurangan ini mencakup proyek fiktif, laporan keuangan palsu, dan penyalahgunaan kekuasaan. Gaji rendah, lingkungan kerja yang tidak kondusif, dan kurangnya pengawasan memperkuat tindakan kecurangan. Keunikan dari tulisan ini terletak pada pembahasan faktor-faktor penyebab kecurangan keuangan dalam pengelolaan dana desa di Indonesia

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References


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