AKUNTABILITAS PENGELOLAAN DANA DESA BERBASIS BUDAYA LOKAL SIRI' NA PACCE DALAM PENCEGAHAN FRAUD

HANISA, NURUL AKUNTABILITAS PENGELOLAAN DANA DESA BERBASIS BUDAYA LOKAL SIRI' NA PACCE DALAM PENCEGAHAN FRAUD. AKUNTABILITAS PENGELOLAAN DANA DESA BERBASIS BUDAYA LOKAL SIRI' NA PACCE. (Submitted)

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Abstract

This study aims to determine the accountability of village fund management based on the local culture of siri’ na pacce in the village of Tarra Tallu. This research is a qualitative research with a ethnographic approach. The results of the study show that the accountability of managing village funds in the village of Tarra Tallu is considered good. The principle of participation has been applied in the planning stage by involving the community in Musrenbangdes. Physical accountability and administrative processes at the implementation stage are also in accordance with the principles of transparency and accountability. Accountability is also carried out directly to interested parties and reporting in the form of an information board on the realization of the APBDes. The values of lempu' (honesty) and ada' tongeng (speaking the truth) in the siri'na pacce culture reinforce accountability in managing village funds where the government behaves honestly and wisely in leading and carrying out its responsibilities in accordance with intentions, words and actions so as not to harm other parties . This is also related to how the Siri’ na pacce culture can influence anti-fraud in managing village funds. Keywords: Accountability, Village Fund, Siri’ na pacce, Fraud

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