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All Journal Sosiohumaniora MIMBAR (Jurnal Sosial dan Pembangunan) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi Krida Wacana Infestasi Journal of Auditing, Finance, and Forensic Accounting Global Review of Islamic Economics and Business Assets: Jurnal Akuntansi dan Pendidikan Asia Pacific Fraud Journal Proceeding of National Conference on Accounting & Finance RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Akuntansi
Prasetyono Prasetyono
Universitas Trunojoyo Madura
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Assets: Jurnal Akuntansi dan Pendidikan

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THE ETHICAL DILEMMA OF VILLAGE OFFICIALS: FRAUD IN THE DISTRIBUTION OF DIRECT CASH ASSISTANCE Mahmud Ismail; Bambang Haryadi; Prasetyono Prasetyono
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.15997

Abstract

ABSTRACTThe purpose of this research is to reveal the ethical dilemma of the role of village officials in the fraudulent practice of distributing Village Fund Direct Cash Assistance (BLT-DD). This research uses a phenomenological approach. The study showed that village officials experienced an ethical dilemma regarding fraud in distributing BLT-DD. First, the village head experienced a dilemma between his residents' demand that the BLT-DD program be divided equally so that because of the sympathy felt by the village head, the BLT-DD money was cut. Second, the village secretary must face the village head’s orders to manipulate signatures. Third, the Village Consultative Board felt uncomfortable wanting to monitor the performance of the village head. Fourth, there is a lack of clarity in the structure of the BLT-DD volunteer team, so they experience confusion in carrying out their duties in the BLT-DD program. Fifth, the experience gained becomes a solution to overcoming the dilemma experienced by the actor in the fraudulent practice of distributing BLT-DD.ABSTRAKTujuan penelitian ini menyingkap dilema etis peran perangkat desa pada praktik fraud penyaluran Bantuan Langsung Tunai Dana Desa (BLT-DD). Penelitian ini mengggunakan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa perangkat desa mengalami dilema etis atas fraud yang dilakukan pada penyaluran BLT-DD. Pertama, kepala desa mengalami dilema antara permintaan warganya atas program BLT-DD harus dibagi rata, sehingga atas rasa simpati yang dialami kepala desa maka uang BLT-DD dipotong. Kedua, sekretaris desa harus menghadapi perintah kepala desa untuk manipulasi tandatangan. Ketiga, Badan Permusyawaratan Desa mengalami rasa tidak enak hati yang ingin mengawasi kinerja kepala desa. Keempat, adanya ketidak jelasan struktur tim relawan BLT-DD, sehingga mereka mengalami kebingungan untuk menjalankan tugasnya pada program BLT-DD. Kelima, Pengalaman yang diperoleh menjadi solusi dalam mengatasi rasa dilema yang dialami sang aktor pada praktik fraud penyaluran BLT-DD.
Co-Authors Ach Fawaid As'ad Ach Fawaid As’ad Ach Fawaiq As’ad Akhmad Affandi Ari Dewi Cahyati Atik Emilia Sula Bambang Haryadi Cicelia, Nenni Eklamsia Sakti Elita Aprilianty Elvia Anggraeni Emi Rahmawati Emi Rahmawati Erfan Muhammad Erfan Muhammad Himmayatul W Indra Prayitno Mahmud Ismail Moh. Riskiyadi Mohammad Nizarul Alim Muhammad Asyim Asya'ri Nenni Cicelia Nurma Risa Rimawati, Yuni Tarjo Tarjo Tito IM. Rahman Hakim Wardatul Baidhok Yuliana Rakhmawati Yuliana Rakhmawati Yuni Rimawati