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The 1st Proceeding International Conference And Call PaperThe 1st Proceeding International Conference And Call Paper

It has been written in Law No. 6 of 2014 concerning Villages and one of the regulations regarding village financial resources that oversight needs to be strengthened because village funds, which are part of the scope of state finances, must be monitored by state finances to prevent corruption. Legally, in the utilization of village funds in the context of village development. The Ministry of Villages and Underdeveloped and Outermost Regions(Kemendes PDTT) has also made clear the priorities for the use of village funds through Minister of Village Decree No. 21 of 2016, so that the funds used appear transparent for development. The Village Law also guarantees citizens participation to be actively involved in monitoring village development. Article 82 of the Village Law expressly states the communitys right to obtain information and is actively involved in overseeing the implementation of development to avoid corruption. Liability for criminal sanctions in the management of the Village Fund can be carried out in the event of a criminal act of corruption. In the case of criminal acts of corruption, the types can be grouped into seven types of corruption, namely: (1) types of corruption that harm the countrys finances; (2) bribery; (3) embezzlement in position; (4) extortion; (5) cheating; (6) conflicts of interest in procurement, and (7) gratuities. The government and the village community need to be active by preventing the misuse of funds.The research method used is doctrinal law through qualitative descriptive methods, which by using a constructive paradigm. This research belongs to the category of sociolegal research. Data collection used through interviews and literature studies. There are several techniques that can be used to determine the validity of the data, namely: triangulation techniques between data sources, checking the truth of information to informants that have been written by researchers (member checks) and discussing and seminar with peer themes in the department of study learning (peer debriefing).Therefore, the important role of the government both central and regional in making arrangements and utilization of village funds in order to prevent corruption. In utilizing village funds, it can be used for village development, as well as improving the welfare of village communities. Therefore, the Comission of Corruption Erradication (KPK) was formed to always focus on looking at various behaviors as an indication of corruption. Based on Law No. 31 of 1999 in conjunction with Law No. 20 of 2001 concerning Eradication of Corruption.

6 of 2014 concerning Villages provides a strong basis for village communities to participate and trustfully lead in village development.The law also presents a considerable risk, as many villages lack experience in managing substantial funds, leading to potential misuse.Therefore, the KPK was formed to focus on identifying and preventing corrupt behaviors, based on Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning Eradication of Corruption.

Berdasarkan temuan dalam penelitian ini, beberapa saran penelitian lanjutan dapat diajukan untuk memperdalam pemahaman mengenai pencegahan korupsi dalam pengelolaan Dana Desa. Pertama, penelitian lebih lanjut perlu dilakukan untuk mengevaluasi efektivitas mekanisme pengawasan yang melibatkan partisipasi masyarakat dalam mencegah penyalahgunaan Dana Desa, termasuk identifikasi faktor-faktor yang menghambat atau mendukung partisipasi aktif masyarakat. Kedua, studi komparatif dapat dilakukan dengan membandingkan model pengelolaan Dana Desa di berbagai daerah dengan tingkat keberhasilan yang berbeda, untuk mengidentifikasi praktik-praktik terbaik yang dapat direplikasi secara luas. Ketiga, penelitian perlu difokuskan pada pengembangan sistem peringatan dini (early warning system) yang mampu mendeteksi potensi risiko korupsi dalam pengelolaan Dana Desa, misalnya dengan memanfaatkan teknologi informasi dan analisis data untuk memantau pola pengeluaran yang mencurigakan. Penelitian-penelitian ini diharapkan dapat memberikan kontribusi signifikan dalam meningkatkan akuntabilitas dan transparansi pengelolaan Dana Desa, serta memperkuat upaya pemberantasan korupsi di tingkat desa, sehingga Dana Desa benar-benar dapat dimanfaatkan untuk meningkatkan kesejahteraan masyarakat desa dan mendukung pembangunan nasional.

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