AFRE Accounting Financial Review
Vol 3, No 1 (2020): July

Kearifan Lokal Dalam Pengelolaan Dana Desa

Permata, Rizcha Ega (Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Universitas Kristen Satya Wacana)
Hapsari, Aprina Nugrahesthy Sulistya (Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Universitas Kristen Satya Wacana)



Article Info

Publish Date
11 Aug 2020

Abstract

The pouring of large and increasing annual village funds ia apparently not in line with good village financial management. Evidenced by the discovery of misappropriation of village funds that occur with a lot of fund misuse is quite large. This studi aims to look  at the role of local wisdom to reduce the risk of corruption/corruption at each stage of village fund management in Lerep Village, Ungaran Barat, Semarang Regency, Central Java. The research is a qualitative descriptive study with a phenomenological approach. The data source in this study is primary data obtained through in-depth interviews and documentation. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The result and discussion in this research show that there is no potential for corruption in the village fund management cycle because traditional values are a form of local wisdom in Lerep Village, where these positive values can reduce the risk of corruption. The local wisdom values in Lerep Village are derived from the traditions that are routinely carried out in Lerep Village namely the tradition of iriban, merti bumi/kadeso desa, and sadranan. DOI: http://doi.org/10.26905/afr.v31.4294 

Copyrights © 2020






Journal Info

Abbrev

afr

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop ...