eprintid: 70055
rev_number: 21
eprint_status: archive
userid: 186416
dir: disk0/00/07/00/55
datestamp: 2021-12-28 05:18:56
lastmod: 2021-12-28 05:18:56
status_changed: 2021-12-28 05:18:56
type: thesis
metadata_visibility: show
creators_name: Risma Handayani, -
creators_id: rismahandayani@upi.edu
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Asep Kurniawan, -
contributors_name: Arvian Triantoro, -
contributors_id: asepkurniawan@upi.edu
contributors_id: arvian.triantoro@upi.edu
title: HUBUNGAN ANTARA AKUNTABILITAS DENGAN UPAYA 
PENCEGAHAN KORUPSI DANA DESA DI INDONESIA (STUDI PADA 
PEMERINTAHAN DESA DI KABUPATEN CIAMIS)
ispublished: pub
subjects: HF5601
subjects: L1
divisions: PAK
full_text_status: restricted
keywords: Akuntabilitas, dana desa, korupsi, pemerintahan desa, upaya 
pencegahan korupsi
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
date: 2021-12-01
date_type: published
institution: Universitas Pendidikan Indonesia
department: KODEPRODIL0151
thesis_type: other
thesis_name: other
official_url: http://repository.upi.edu;
related_url_url: http://perpustakaan.upi.edu
related_url_type: org
citation:   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.   
document_url: http://repository.upi.edu/70055/1/S_PEA_1703966_Title.pdf
document_url: http://repository.upi.edu/70055/3/S_PEA_1703966_Chapter1.pdf
document_url: http://repository.upi.edu/70055/6/S_PEA_1703966_Chapter2.pdf
document_url: http://repository.upi.edu/70055/7/S_PEA_1703966_Chapter3.pdf
document_url: http://repository.upi.edu/70055/4/S_PEA_1703966_Chapter4.pdf
document_url: http://repository.upi.edu/70055/2/S_PEA_1703966_Chapter5.pdf
document_url: http://repository.upi.edu/70055/5/S_PEA_1703966_Appendix.pdf