The Indonesian Village Fund program has significantly expanded the fiscal resources available to rural governments, while simultaneously creating new opportunities for corruption and misuse of public funds. This article examines the effectiveness of community participation and social accountability mechanisms in preventing corruption in village fund management. Using normative juridical and socio-legal analysis, the study evaluates village governance regulations, public participation mechanisms, financial transparency requirements, and local oversight institutions. The article argues that formal financial reporting requirements are insufficient when village communities lack access to understandable budget information or meaningful opportunities to monitor implementation. The study proposes a community-centered anti-corruption framework incorporating participatory budgeting, publicly accessible financial information, community monitoring, whistleblowing mechanisms, and protection for citizens who report suspected irregularities. Particular attention is given to the role of village consultative institutions and civil society organizations in monitoring expenditure. The article concludes that strengthening social accountability can complement formal auditing and law enforcement by preventing corruption before it becomes embedded in village financial administration. Effective village-level anti-corruption policy should therefore combine institutional controls with meaningful community participation.
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