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Abstract
This research aims to analyse the strengthening of anti-corruption-based village governance through a regulative approach and the role of social institutions in Swastika Buana Village. In the context of the increasing urgency of transparency and accountability at the village government level, this research focuses on how local legal instruments can build institutional integrity. The method is a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document analysis. The results showed that the village has established several Village Regulations (Perdes), Village Head Decrees, and SOPs that systematically regulate village financial governance, including the planning, implementation, administration, and accountability of the APBDes. In addition, a periodic and structured mechanism for evaluating the performance of village officials has been implemented, as well as regulations regarding the control of gratuities, bribes, and conflicts of interest. The process of procuring goods and services has also followed formal standards through cooperation agreements with providers to apply the principles of legality and accountability. The active participation of the community and the role of local social institutions are proven to strengthen the effectiveness of the regulation's implementation and encourage more open and anti-corruption government practices. This research provides theoretical implications for the development of local institution-based governance, as well as managerial recommendations related to increasing the capacity of the apparatus, digitising the village system, and internalising public ethical values.
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References
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References
Bappenas. (2021). Rencana Aksi Nasional Pencegahan Korupsi (RAN-PK) Tahun 2021–2024. Jakarta: Kementerian PPN/Bappenas.
Dwiyanto, A. (2018). Mewujudkan Good Governance Melalui Pelayanan Publik. Yogyakarta: Gadjah Mada University Press.
Friedmann, J. (1992). Empowerment: The Politics of Alternative Development. Cambridge: Blackwell Publishing.
Kementerian Dalam Negeri Republik Indonesia. (2018). Permendagri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa. Jakarta: Kemendagri.
Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi. (2021). Indeks Desa Membangun (IDM). Jakarta: Kemendes PDTT.
Komisi Pemberantasan Korupsi (KPK). (2022). Panduan Desa Antikorupsi: Membangun Integritas Pemerintahan Desa. Jakarta: Direktorat Pendidikan dan Pelayanan Masyarakat KPK.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). Thousand Oaks, CA: SAGE Publications.
Muluk, M. R. K. (2010). Desentralisasi dan Pemerintahan Daerah: Teori dan Praktik. Surabaya: Airlangga University Press.
Ostrom, E. (1990). Governing the Commons: The Evolution of Institutions for Collective Action. Cambridge: Cambridge University Press.
Peters, B. G. (2019). Institutional Theory in Political Science: The New Institutionalism (4th ed.). Cheltenham: Edward Elgar Publishing.
Rasyid, M. R. (2003). Makna Pemerintahan: Tinjauan dari Segi Etika dan Kepemimpinan. Yogyakarta: Liberty.
Setiawan, E. P., & Siregar, D. A. (2020). Reformasi Tata Kelola Pemerintahan Desa: Evaluasi Implementasi UU Desa dalam Perspektif Antikorupsi. Jurnal Ilmu Sosial dan Ilmu Politik, 24(2), 185–202. https://doi.org/10.22146/jsp.52041
Sulistiyani, A. T., & Suharto, E. (2019). Manajemen Kelembagaan Publik dan Pemberdayaan Masyarakat. Yogyakarta: Gava Media.
UNDP. (2009). Anti-Corruption Strategies: Understanding What Works, What Does not and Why – Lessons Learned from the Asia-Pacific Region. Bangkok: UNDP Regional Centre.
World Bank. (2003). Combating Corruption in Indonesia: Enhancing Accountability for Development. Jakarta: World Bank Office Indonesia.