HUBUNGAN ANTARA AKUNTABILITAS DENGAN UPAYA PENCEGAHAN KORUPSI DANA DESA DI INDONESIA (STUDI PADA PEMERINTAHAN DESA DI KABUPATEN CIAMIS)

    Risma Handayani, - (2021) HUBUNGAN ANTARA AKUNTABILITAS DENGAN UPAYA PENCEGAHAN KORUPSI DANA DESA DI INDONESIA (STUDI PADA PEMERINTAHAN DESA DI KABUPATEN CIAMIS). S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    ABSTRAK
    Dana desa merupakan realisasi dari amanat UU Nomor 6 Tahun 2014 sebagai
    bentuk dukungan pelaksanaan tugas dan fungsi desa dalam penyelenggaraan
    pemerintahan dan pembangunan desa. anggaran dana desa dari APBN selalu
    meningkat setiap tahunnya. Tetapi, peningkatan tersebut juga diikuti oleh
    peningkatan korupsi dana desa. Dalam rangka mencegah dan mengurangi
    terjadinya korupsi dana desa yang semakin besar maka dilakukan upaya dengan
    menerapkan akuntabilitas yang juga merupakan salah satu asas pengelolaan
    keuangan desa. Penlitian ini bertujuan untuk mengetahui gambaran akuntabilitas,
    gambaran upaya pencegahan korupsi dana desa, dan hubungan antara
    akuntabilitas dengan upaya pencegahan korupsi dana desa. Penelitian ini
    menggunakan pendekatan kuantitatif dengan menggunakan Korelasi Pearson
    Product Moment. Teknik sampel yang digunakan yaitu purposive sampling.
    Sampel dalam penelitian ini 34 desa dari 258 desa di Kabupaten Ciamis dengan
    total responden 122. Instrumen penelitian menggunakan kuesioner tertutup. Hasil penelitian menunjukkan bahwa akuntabilitas dan upaya pencegahan korupsi di Kabupaten Ciamis sangat baik. Ada hubungan yang positif dan signifikan antara
    akuntabilitas dengan upaya pencegahan korupsi dana desa. Maka, perlu ada peningkatan akuntabilitas untuk meningkatkan upaya pencegahan korupsi dana
    desa.

    Kata Kunci: Akuntabilitas, dana desa, korupsi, pemerintahan desa, upaya
    pencegahan korupsi

    ABSTRACT
    Village funds are a realization of the mandate of Law Number 6 of 2014
    concerning Villages as a support for the implementation of village duties and
    functions in the administration of government and village development. The
    village fund budget from the APBN always increases every year. However, this
    increase was also followed by an increase in corruption in village funds. In order
    to prevent and reduce the increasing corruption of village funds, efforts are made
    to implement accountability which is also one of the principles of village financial
    management. This study aims to describe the accountability, to describe the
    efforts to prevent corruption in village funds, and the relationship between
    accountability and efforts to prevent corruption in village funds. This study uses a
    quantitative approach using the Pearson Product Moment Correlation. The
    sampling technique used is purposive sampling. The sample in this study was 34
    villages from 258 villages in Ciamis Regency with a total of 122 respondents. The
    research instrument used is closed questionnaire. The results of the study indicate
    that accountability and efforts to prevent corruption in Ciamis Regency are very
    good. There is a positive and significant relationship between accountability and
    efforts to prevent corruption in village funds. Therefore, it is necessary to increase
    accountability to increase efforts to prevent corruption in village funds.

    Keywords: Accountability, village funds, corruption, village government,
    corruption prevention efforts

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    Official URL: http://repository.upi.edu;
    Item Type: Thesis (S1)
    Uncontrolled Keywords: Akuntabilitas, dana desa, korupsi, pemerintahan desa, upaya pencegahan korupsi
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
    Depositing User: Risma Handayani
    Date Deposited: 28 Dec 2021 05:18
    Last Modified: 28 Dec 2021 05:18
    URI: http://repository.upi.edu/id/eprint/70055

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