Creating good village governance: an effort to prevent village corruption in Indonesia
| Date | 27 January 2023 |
| Pages | 455-468 |
| DOI | https://doi.org/10.1108/JFC-11-2022-0266 |
| Published date | 27 January 2023 |
| Author | Caesar Marga Putri,Josep Maria Argilés-Bosch,Diego Ravenda |
Creating good village governance:
an effort to prevent village
corruption in Indonesia
Caesar Marga Putri
Department of Business, Faculty of Economics and Business,
Universitat de Barcelona, Barcelona, Spain and Department of Accounting,
Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta,
Bantul, Indonesia
Josep Maria Argil
es-Bosch
Department of Business, Universitat de Barcelona, Barcelona, Spain, and
Diego Ravenda
Department of Management Control, Accounting and Auditing,
TBS Business School, Campus Barcelona, Barcelona, Spain
Abstract
Purpose –This study aims to investigate how the village government implements internal control,
accountability,transparency and participation in the good governance practice for corruptionprevention and
detectionin Indonesia.
Design/methodology/approach –This study is qualitative research by conducting a semi-structured
interviewwith village staff, village consultative council membersand auditors.
Findings –The findings highlight three major issues contributing to poor governance and the failure to
prevent and detectcorruption.
Practical implications –The regulator should urgently provideaccounting standards, audit standards
and internalcontrol regulations for the village to create good governancefor eradicating corruption.
Originality/value –This paper is a ground-breaking study that investigates the governance practice in
the village as an anchorto solve the chronic corruption problem and offersa new direction of research in the
villagegovernment.
Keywords Indonesia, Corruption, Good governance, Village, Village fund
Paper type Research paper
Introduction
In Indonesia, the village wherethe majority of farmers and fishermen reside serves as a vital
source of the nation’s food; however,the economic condition of the village community is still
in poverty. In this regard, village government is the level of government closest to the
village community and will better understand the community’s needs, such as which areas
are still undeveloped and what the community needs. As a result, meeting their needs
should be easier to improvetheir quality of life.
The passage of Law No. 6 of 2014, known as the Village Law, is intended to alleviate
village poverty. Village Law givesthe village government the authority to plan and manage
budgets for community development and empowerment with the goal of improving
community welfare. To ensure the success of the Village Law, the central government
Good village
governance
455
Journalof Financial Crime
Vol.31 No. 2, 2024
pp. 455-468
© Emerald Publishing Limited
1359-0790
DOI 10.1108/JFC-11-2022-0266
The current issue and full text archive of this journal is available on Emerald Insight at:
https://www.emerald.com/insight/1359-0790.htm
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