GOOD VILLAGE GOVERNANCE: MENCEGAH FRAUD PENGELOLAAN KEUANGAN DANA DESA MELALUI APLIKASI SISKEUDES - Farid Fajrin; Fahrul H.; Memen Suwandi (Universitas Islam Negeri Alauddin Makassar, 2022)
Abstrac, This study aims to determine the application of the siskeudes application as an effort to overcome and prevent potential acts of corruption and fraud in village fund management activities in realizing good village governance. This research was conducted in Barangmamase Village, South Galesong District, Takalar Regency. This research is a qualitative research with a case study approach. The results of the study indicate that the Barangmamase Village government has managed village funds properly in accordance with applicable regulations. The siskeudes application applied in the village government system is able to prevent and overcome acts of fraud or fraud caused by pressure, opportunity, rationalization, competence and arrogance. And with the implementation of the siskeudes application in the Barangmamase Village government, it is able to support the realization of a good government system towards the concept of good village governance. Abstrak, Penelitian ini bertujuan untuk mengetahui penerapan aplikasi siskeudes sebagai upaya untuk mengatasi dan mencegah potensi perbuatan korupsi dan kecurangan terhadap kegiatan pengelolaan dana desa dalam mewujudkan good village governance. Penelitian ini dilakukan di Desa Barangmamase Kecamatan Galesong Selatan kabupaten Takalar. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pemerintah Desa Barangmamase telah melakukan pengelolaan dana desa dengan baik sesuai dengan aturan yang berlaku. Aplikasi siskeudes yang diterapkan dalam sistem pemerintahan desa mampu mencegah dan mengatasi tindakan fraud atau kecurangan yang disebabkan oleh faktor tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), keahlian (competence) dan arogansi (arrogance). Serta dengan diterapkannya aplikasi siskeudes dalam pemerintahan Desa Barangmamase mampu mendukung terwujudnya sistem pemerintahan yang baik menuju konsep good village governance.