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All Journal Journal of International Islamic Law, Human Right and Public Policy
Meidy S. S. Kantohe
Universitas Negeri Manado
Religion Law, Crime, Criminology & Criminal Justice

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EFFECTIVENESS OF VILLAGE FUND MANAGEMENT IN LAIKIT VILLAGE, DIMEMBE DISTRICT, NORTH MINAHASA REGENCY Samita Wehelmina Abigael Tanod; Wilson Bogar; Meidy S. S. Kantohe
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the effectiveness of Village Fund management in Laikit Village, Dimembe District, North Minahasa Regency. The research is motivated by audit findings from the North Minahasa Regency Inspectorate for the 2023-2024 period, which revealed administrative and substantive irregularities, including the non-realization of a community empowerment program worth IDR 250 million and the detention of the Village Head by law enforcement authorities in November 2025. This study employs a qualitative approach with a case study method. Data were collected through in-depth interviews with five key informants, field observations, and document analysis. The findings indicate that the effectiveness of Village Fund management in Laikit Village falls into the moderate category. Administrative mechanisms such as Village Deliberations, the installation of transparency media, and the Siskeudes reporting system have been implemented. However, substantive dimensions remain underdeveloped: citizen participation procedural remains and dominated by local elites, transparency is not inclusive due to technical information that is difficult for ordinary residents to understand and unevenly distributed media, and the quality of infrastructure varies without a systematic maintenance mechanism.
RISK ANALYSIS AND FRAUD MITIGATION IN THE GOODS AND SERVICES PROCUREMENT CYCLE IN THE NORTH MINAHASA REGENCY GOVERNMENT Steven Endru Pandean; Recky H. E. Sendouw; Meidy S. S. Kantohe
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze fraud risks, formulate mitigation strategies, and map the most prevalent forms of fraud in the procurement cycle of goods and services within the Government of North Minahasa Regency for the fiscal years 2022–2025. Employing a descriptive qualitative approach, data were collected through semi-structured interviews with five key informants (Head of Procurement Division, LPSE Operator, Regency Inspector, and two Commitment-Making Officials from the Public Works and Health Offices), supplemented by field observation and secondary document analysis. The findings address three core focuses: (1) The highest fraud vulnerability concentrates in the planning stage, particularly in immature RUP preparation, technical specifications, and Owner's Estimate Price (HPS), exacerbated by rigid year-end budget absorption targets and limited human resource capacity; (2) The five COSO principles have been formally adopted through the Government Internal Control System (SPIP), yet operational implementation remains inconsistent due to formalistic leadership commitment, non-participatory risk assessments, and monitoring mechanisms lacking consequential follow-up; (3) Three dominant fraud clusters emerge: upstream manipulation (inflated HPS and vendor-tailored specifications), downstream deviations (substandard materials and unreported volume reductions), and payment irregularities (full disbursements prior to 100% physical completion).
Co-Authors Recky H.E. Sendouw Samita Wehelmina Abigael Tanod Steven Endru Pandean