Creating good village governance: an effort to prevent village corruption in Indonesia

Caesar Marga Putri, Josep Maria Argilés-Bosch and Diego Ravenda

Journal of Financial Crime, 2023, vol. 31, issue 2, 455-468

Abstract: Purpose - This study aims to investigate how the village government implements internal control, accountability, transparency and participation in the good governance practice for corruption prevention and detection in Indonesia. Design/methodology/approach - This study is qualitative research by conducting a semi-structured interview with village staff, village consultative council members and auditors. Findings - The findings highlight three major issues contributing to poor governance and the failure to prevent and detect corruption. Practical implications - The regulator should urgently provide accounting standards, audit standards and internal control regulations for the village to create good governance for eradicating corruption. Originality/value - This paper is a ground-breaking study that investigates the governance practice in the village as an anchor to solve the chronic corruption problem and offers a new direction of research in the village government.

Keywords: Indonesia; Corruption; Good governance; Village; Village fund (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-11-2022-0266

DOI: 10.1108/JFC-11-2022-0266

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