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JOSS :
Journal of Social Science
EXAMINING FRAUD SCHEMES IN VILLAGE FINANCIAL MANAGEMENT
Puput Kurniawati
1
, M. Nizarul Alim
2
, Siti Musyarofah
3
Universitas Trunojoyo Madura, Bangkalan, Indonesia
E-mail: [email protected]
1
, [email protected].id
2
,
[email protected]
3
KEYWORDS
Fraud Scheme,
Village Financial
Management,
Examination
ABSTRACT
Research into fraud schemes in village financial management can be an
important instrument in efforts to improve public financial governance and
ensure more efficient and effective use of funds for community welfare.
Therefore, the purpose of this research is to find out the fraud schemes that
occur in Pelangi Village from planning to accountability. This research
method uses a qualitative approach. This research method is often called
Naturalistic where the journey occurs naturally or in natural settings, as it
is, and in normal situations, there is no manipulation of events,
circumstances, and conditions so that it matches the existing reality. The
results of this study indicate that the Fraud Scheme in village financial
management is indeed diverse. Fraud schemes in Pelangi Village are
structured from the planning stage to the accountability stage. This
organized and massive fraud scheme is not only carried out by one person
but by a team or a group.
INTRODUCTION
(Shihab, 2016) the poem above is a small portrait of the condition of Indonesia today.
How the corruptors are rampant and sadly it makes people start to distrust their leaders. News
about the government sector is now colored by matters of money alone. Public money that is
entrusted to the managers of the state and government to meet the needs of the people is the
main task. But ironically, the news that often appears before the public shows the opposite
condition. The public spotlight on State managers is more indicative of issues surrounding
financial management that are not on target. The problem of financial management that is
not on target occurs in the central, regional, and even village governments.
The problem of village financial management that is not on target has become a global
issue, including in Indonesia. Funds that are mandated to meet the needs of the people, a lot
of data and news point to the reality that these funds become a place to fulfill the welfare of
government officials (Bunga et al., 2018). Corruptors are everywhere, from the central
government in Jakarta to remote villages.
A report released by the Corruption Eradication Commission (KPK), an ad hoc state
institution given extraordinary authority by Law No. 30 of 2002 to eradicate corruption,
shows shocking data. The Corruption Eradication Commission (KPK) has recorded 1,351
cases of corruption from 2004 to 2022 (KPK, 2022). The details of the 1,351 cases include
904 cases of bribery, 277 cases of procurement of goods and services, 57 cases of budget
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misuse, 50 cases of money laundering or TPPU, 27 cases of levies or extortion, 25 cases of
licensing, and remaining 11 cases are still hindering the KPK process (KPK, 2022).In
addition to the data above, the KPK also released data from 2012 to 2021, there have been
601 cases of corruption of village funds. Of these 601 cases, 686 village heads and officials
have been involved in corrupt practices (KPK, 2021). According to the mandate of the Law
(UU), the KPK only handles cases of alleged corruption with a value above 1 billion Rupiah.
This means that the 601 cases reported by the KPK are cases that have a value above 1 billion.
The village as a government that is very close to the people and in direct contact with
the community is finally in the spotlight. The disclosure of cases of misuse of financial
management and authority at the village level is homework that needs to be reorganized.
Villages are the smallest government in the region, since the enactment of Law No. 06/2014
on villages, villages have become an important and priority part of national development.
This has been proven by the disbursement of funds to every village in this country. It was
recorded in the APBN-P that in the first year, 2015, approximately 20.776 trillion funds were
disbursed to all villages recorded in the Ministry of Home Affairs data in 2015, totaling
74,093 villages spread throughout Indonesia (Desa, 2015).
In accordance with the spirit of the Village Law, all development in the village must
include the village community from planning, organizing, implementing, and monitoring.
The Village Law mandates that village development must prioritize togetherness, kinship,
and mutual cooperation in order to mainstream peace and social justice. In the current
government system, villages have a strategic role in development efforts and poverty
alleviation. Villages have a role as the subject of development rather than the object of
development, this is based on changes in the position of Law Number 22 of 1999, Law
Number 32 of 2004, and Law Number 6 of 2014 which aims to make villages no longer the
object of development but the subject of development (Bawono, 2019).
As a means of supporting development and empowerment activities, the village has a
Village Budget (APBDes). Village revenue comes from several sources listed in Law No.
06/2014. First, Village Original Income or PAD. Original village revenue is revenue sourced
from village businesses or the management of village assets, for example, the management
of tourist attractions or the management of village treasury land or bengkok land. PAD can
also be generated through village-owned enterprises or Bumdes. Second, the State Budget
Allocation. This second source of revenue is commonly known as village funds. Regulation
of the Minister of Village Development of Disadvantaged Regions and Transmigration of the
Republic of Indonesia Number 16 of 2018 concerning Priorities for the Use of Village Funds
in 2019 in Chapter III Article 4 paragraph (1) states that the priority use of village funds is to
finance the implementation of programs and activities in the field of village development and
village community empowerment, in paragraph (2) it is explained that village funds can be
used to finance priority programs and activities that are cross-cutting. In paragraph (3), it is
further elaborated that as referred to in paragraphs (1) and (2), it is expected to provide
maximum benefits for the village community in the form of improving the quality of life,
improving welfare and poverty reduction, and improving public services at the village level.
The 2018 Regulation of the Minister of Villages, Disadvantaged Regions and
Transmigration (PDTT) of the Republic of Indonesia was refined in the Regulation of the
Minister of Villages, Disadvantaged Regions and Transmigration of the Republic of
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Indonesia number 11 of 2019 concerning Priorities for the Use of Village Funds in 2020
where the priority use of village funds is to finance the implementation of programs and
activities in the field of village development and village community empowerment. The use
of village funds must provide maximum benefits for the village community in the form of
improving the quality of life, improving welfare, reducing poverty, and improving public
services.
Third, the allocation of village funds (ADD), is part of the balancing funds received by
the regency/city. ADD is the obligation of the regency/city government to allocate it into the
APBD through the balancing fund after deducting the Special Allocation Fund (DAK) to be
channeled through the village cash account. Fourth, assistance from the Provincial APBD
and Regency/City APBD. Fifth, grants and donations that come from third parties and are
not binding. For example, land owned by residents is donated to the village to be used as a
village road and built by the village government. Finally, other legitimate revenues.
Based on the six sources of village funds detailed above, the average village in Jingga
Village gets the most income from three of them. Namely from the Village Fund (DD),
Village Fund Allocation (ADD), and Village Original Income (PAD). In accordance with
PMK Number 49/PMK.07/2016 concerning Procedures for Allocation, Distribution, Use,
Monitoring, and Evaluation of Village Funds, the allocation of Village Funds is calculated
based on the sum of the basic allocation and the formula allocation.
The magnitude of the role received and owned by the village, must be accompanied by
the magnitude of responsibility as well. In the end, all activities in the village government
must be accountable to the villagers in accordance with applicable regulations (Temenggung,
2016). Various efforts have been made to minimize the occurrence of fraud in the village.
One of them is by installing billboards of the Information on Village Government
Implementation Report (ILPPD). ILPPD billboards are a form of Minister of Finance
Regulation and Regional Regulation regarding access to the transparency of APBDes
activities that must be published to the village community through news or media banners,
banners, or websites. However, it turns out that transparency does not guarantee good
financial management (Ladewi et al., 2023).
Village finances, which are expected to bring good luck to the village community and
also the village government in carrying out village development, are not infrequently the
cause of entering into the abyss of misery that must be paid for by life behind bars. One
example is in accordance with decision number 23/Pid.Sus-TPL/2021/PN Sby. The village
head, who was appointed in 2013, was found guilty of committing an act with the aim of
benefiting himself in the amount of Rp. 253,036,928.12 (two hundred fifty-three million nine
hundred twenty-eight rupiah twelve cents).
Several other cases occurred not only in Gresik but also in Bojonegoro. Decision
Number 23/Pid.Sus-TPK/2018/PN. Sby explained that the treasurer of Jari Village, Gondang
Subdistrict, Bojonegoro Regency was proven to have committed acts of enriching others and
harming the state. According to the verdict of the Surabaya District Court, there were seven
items of physical activities carried out that did not meet specifications, the seven items of
work were not supported by valid/fake evidence so this was contrary to the rules of
Permendagri No. 113 of 2014 concerning village financial management article 24 paragraph
(3). The remaining money from the construction was given to the village head to fund
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activities and work outside of those listed in the APBDes with a value of Rp. 114,775,000, -
(one hundred and eighteen million, seven hundred and seventy-five thousand rupiah) so this
is contrary to Permendagri no 113 of 2014 article 24 paragraph (1) and article 25 paragraph
(1).
The court decision above is a small picture of what is happening at the grassroots level.
The rise of fraud cases that occur in village financial management is a smoke that we must
find the fire. This means that all of that is the result that we must find the cause to be able to
break the existing fraud chain. Lots of researchers have been about fraud in village financial
management (Maha & Sujana, 2022). conducted research on factors that influence the
potential for fraud in the management of village funds due to the COVID-19 pandemic (case
study on villages in the Buleleng district) using quantitative methods. The research focuses
on testing the factors that influence the potential for fraud in the management of village funds
due to the COVID-19 pandemic. Researchers collected data through questionnaires and then
processed using multiple linear analyses which resulted in the conclusion that supervision,
budget participation, and HR competence had a negative and significant effect on potential
fraud in the management of village funds.
(Saputra & Sanjaya, 2019) convey that whistleblowing does not show a significant
effect on fraud prevention. This is because the village government and the management of
village funds put more trust in tri hita karana as a prevention of fraud. The research we
described above is part of a research that discusses fraud in village financial management
with the aim of finding out fraud schemes that occur in Rainbow Village from planning to
accountability. Almost the same as (Rustiyaningsih, 2023) shows that organizational culture
affects fraud prevention and individual morality. Individual morality affects fraud prevention
but does not mediate the effect of organizational culture on fraud prevention in village
financial management.
Arshanstya and Edy Sujana (2022) focus more on testing the factors that influence the
occurrence of fraud in the village, while (Saputra & Sanjaya, 2019) and (Rustiyaningsih,
2023) focus more on testing several factors that can prevent fraud in the village. Different
from both of them, researchers actually want to find fraud schemes in the village so that we
know how to respond to each of the existing fraud schemes. As in medical science, different
diseases have different drugs, and so does fraud, different schemes have different forms of
prevention, therefore we must know what schemes are used and developed to commit fraud
in the village.
This research will focus on village finances sourced from the APBN commonly called
village funds, as well as (Kristiani et al., 2021) and Depi Rahayu (2017) their research wrote
that their research aims to analyze the management of existing village funds. This research
resulted in a conclusion that the management of village funds in the village is in accordance
with existing regulations, namely Permendagri number 113 of 2014, starting from planning,
budgeting, implementing administration, reporting, and accountability. However, in the
implementation of fund management, human resource management is still an obstacle.
Directly proportional to the research of (Kristiani et al., 2021), Gresita's research (2023);
Emy & Dwi (2023) also talked about village funds, the study examined the determinants of
fraud prevention that occurred in the village, in their research concluded that the internal
control system has no effect on fraud prevention while those that have an effect on fraud
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prevention are spirituality and trust.
This research will also discuss village funds, but what distinguishes this research from
previous research is that this research focuses more on fraud schemes in the management of
village funds, not only on the suitability of management practices in the field with existing
regulations or on preventing fraud in the village. (Isma’il et al., 2023) revealed fraud in the
distribution of the Direct Cash Assistance (BLT) program sourced from village funds (DD),
where the funds distributed did not reach the recipients in full, the BLT DD was distributed
and became the right of the recipient was cut or reduced in amount by the village government,
this happened because of the ethical dilemma experienced by village officials.
This research describes the fraud scheme in the distribution of BLT DD, in contrast to
(I Made Anjol, 2022) in their research, the authors reveal the background of fraud, find out
the process of fraud, and the implications of fraud in the financial management of traditional
villages, in their findings (I Made Anjol, 2022) concluded that fraud in the financial
management of the Jimbaran Traditional Village occurred due to the lack of a critical attitude
of the krama towards the traditional village officials, as well as the intention of the traditional
village officials to use their positions. The existence of fraud is caused by weak village
padruwen rules and governance, the influence of each pakewuh culture, rationalization
attitudes, and cultural capital factors.
The research of (I Made Anjol, 2022) revealed the motive or reason behind the fraud
but did not display the existing scheme. (Isma’il et al., 2023) has shown fraud schemes but
only focused on the BLT DD program, departing from these two studies, researchers are
interested in conducting research on Fraud Schemes in village financial management. This
research does not only examine one program but also village finances sourced from the
Village Fund. This research focuses on examining fraud schemes in village financial
management in Pelangi Village where this village is a village that has emotional closeness to
researchers, which is expected that researchers can more deeply examine existing fraud
schemes and reveal them and contribute to all stakeholders.
METHOD RESEARCH
Along the way to finding answers to the questions that roam in the minds of researchers
using a qualitative approach. The qualitative approach method is often also called the
Naturalistic research method where the journey occurs naturally or in natural settings, as it is,
and in normal situations, there is no manipulation of events, circumstances, and conditions so
it really fits the existing reality. Based on the problems of the objectives raised, this type of
research is case study qualitative research. According to (D. Sugiyono, 2010), qualitative
research is research conducted using facts in the form of words or sentences from any
information.
According to (Bungin, 2011), the case study research format is not like water spreading
on the surface but the case study research format focuses on a particular unit of various
phenomena that exist. According to Buring (2011), case study qualitative research is
characterized by exploratory research and has a very important role in understanding people
about social variables. In this case, researchers collect various forms of qualitative data ranging
from interviews, observations, documents, and so on. Because referring to one data alone is
considered insufficient to obtain a deep understanding according to qualitative research, in
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order for the results of this research analysis to be well understood and accepted, good case
study research must also involve a description of the case.
In this regard, this research decision uses a case study path because this research intends
to understand the problems and situations in-depth, complex, and meaningful related to fraud
schemes in financial management by collecting interviews and documentation. Researchers try
to dive into the problem and reveal the meaning and the facts that occur related to fraud
schemes in village financial management so that it will produce an output that will reveal all
the veils of the problems that have been pseudo and not yet known by the general public. In
this study, researchers concluded their research in one chapter regarding the overall meaning
of the results of research conducted by researchers related to fraud schemes that researchers
will find in village financial management.
Object of Research
Researchers want to obtain information to unravel the answers to existing questions, so
it is necessary to have the right research object. On this occasion, the researcher chose to
conduct research in Pelangi village, which is one of the villages in Jingga district. Pelangi is a
pseudonym because the village is very close to a reservoir or dam. The reason why the
researcher chose Pelangi village is because of the emotional closeness of the researcher who
has been established for a long time with the residents and even the local government, which
is expected to facilitate the researcher in exploring existing data regarding fraud schemes in the
financial management of Pelangi village. Another reason for the village's interest is that the
village head of Pelangi has been exposed to fraud cases of embezzlement of grant funds from
legislative candidates. The financial management that will be studied in relation to the existing
fraud scheme is focused on the management of village finances sourced from village funds.
Data Validity Test
Data validity tests in qualitative research according to (S. Sugiyono, 2016) include data
credibility tests, transferability tests, dependability tests, and confirmability tests. In this study,
the data credibility test was used to test the validity of the data. The data credibility test was
carried out by triangulation. According to Wiliam Wiersma (S. Sugiyono, 2016), Data
triangulation is defined as checking data from various sources in various ways and at various
times.
In this study, researchers will use the data triangulation technique to check data from
various sources. Researchers will juxtapose the opinions of several sources on a case or
question posed. Researchers will also confirm the truth of the responses from one source to
another so that data will be obtained that is relevant to what actually happened in the field.
Research is always related to people's trust in the research process and results. To gain
this trust, researchers use triangulation techniques. Triangulation in this is defined as checking
data from various sources in various ways, and at various times (P. Sugiyono, 2015).
Researchers chose to use the triangulation technique because according to researchers this
technique is a technique that makes it easier for researchers to eliminate differences in events
in the field. In using this technique the researcher also hopes to be able to crosscheck his
findings by comparing them with several sources, techniques, and time so as to get valid data.
Findings or data can be recognized as valid in qualitative research, namely that there is no
difference between what the researcher reports and what actually happens to the object under
study. Source triangulation in this study was carried out by checking the data that had been
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obtained from several different sources, namely from several people involved in village
financial management.
Triangulation of techniques is done by confirming data to the same source with different
techniques, namely data obtained from interviews with informants, observation, and
documentation. Time triangulation usually also affects the credibility of the data, so researchers
perform data collection techniques on sources at different times and situations.
Data Collection Technique
The data collection technique is a bridge that connects the researcher with the social
world being researched and is an important element for obtaining data. Data collection methods
for qualitative research consist of 6 types, namely documents, archival records, interviews,
direct observation, participant observation, and physical artifacts. Researchers used interviews,
institutional document analysis, and observation to collect data.
a. Unstructured interview: According to (P. Sugiyono, 2015) it is a free interview where
researchers do not use guidelines that have been arranged systematically (on text) and
completely for data collection when conducting interviews. This study conducted
unstructured interviews with informants related to village financial management more
specifically to the management of village funds and fraud schemes that occur in village
funds. In addition to being unstructured, this interview will be conducted informally by
researchers, namely without a standardized text guide. The purpose of this type of interview
is to find problems more openly, where the interviewee is asked for his opinions and ideas
(P. Sugiyono, 2015). Interviews were conducted to obtain information related to fraud
schemes in financial management in Pelangi Village, especially income sourced from
village funds.
b. Analysis of institutional documents. Institutional documents are data sources obtained from
institutions, data can also be obtained from various sources, using various data collection
techniques (triangulation), and carried out continuously until the data is saturated (P.
Sugiyono, 2015). In this study, researchers will try to obtain institutional documents that
can provide information on research questions. Such as the results of the RPJMDesa,
RKPDesa, APBDes, village administration books, and annual reports on village funds in
Pelangi Village, including information or news about financial management in Pelangi
Village.
c. Observation is a person's ability to use their observations through the work of the five senses
of vision and assisted by the other five senses (Bungin, 2011). Researchers will conduct
direct fieldwork to find data about the situation and conditions of Pelangi Village, informant
behavior, time, expressions, and others. The reason researchers make observations is to
present a realistic picture of behavior or events, to answer questions, and to help understand
informant behavior.
RESULTS AND DISCUSSION
Fraud Scheme in the Planning Stage
Pelangi Village is one of the villages in Jingga, this government began to be mandated
by the state to prosper its people starting from development to being able to help the poor in
the village economy. Pelangi Village plays an important role in village financial management,
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especially since the implementation of Law Number 6 of 2014 concerning Villages, where
villages receive village funds from the APBN, which in managing village finances is regulated
by the Minister of Home Affairs Regulation Number 113 of 2014 concerning Village Financial
Management.
Village funds often called DD are closely related to the preparation of the RPJMDesa
made every 6 (six) years, the Village RKP is made more specifically each year taken from the
RPJMesa, from the new Village RKP will be made APBDesa. The Village RPJM is prepared
by the village government together with several community members through a deliberation
called Musrenbangdes. The preparation of the RPJM Village discusses the problems that exist
in the village concerned and then makes a work plan for six years. Similar to the Village RPJM,
the Village RKP is prepared jointly by the village government and the community through
Musrenbangdes. This annual Musrenbangdes will discuss what needs to be addressed in the
year in question, taking into account the six-year work plan that has been summarized in the
Village RPJM to be subsequently poured into the form of a budget. the preparation of this plan
will detail which activities are urgent and which are not. Urgent activities will then be
prioritized to be included in the next budget year.
Planning Proposal from Village Head
The implementation of Law No. 6/2014 on Villages can provide greater opportunities for
villages to become more independent. Especially in the planning stage, to achieve the
government's expectations to become a village with good planning and really planned
seriously. The village government plays a very important role in improving village
development and carrying out this mandate properly and correctly because the village regulates
all forms of fields in the village government, including regulating village financial management
specifically at the planning stage. The planning stage is a stage to realize the ideals of becoming
an independent village that requires really good and mature planning in order to become a
competitive village and have original village income that can be used for the welfare of the
community.
The planning stage is the initial stage in village financial management, at this stage, the
village provides proposals related to what will be planned during the making of the RPJMDesa.
These proposals are discussed in the village musrenbang to discuss the proposals and the work
plan will be determined, but in Pelangi Village, the village musrenbang is only a formality, this
village musrenbang invites all community leaders and important elements in the community
but with a ready-made draft and the draft of the activity contains the village head's proposal.
no community leaders were present, only the village head the officials, and the chairman of the
BPD. The following is the expression of the village head regarding the proposal process at the
planning stage.
“Usulan desa terkait dengan perencanaan yaitu dengan mengadakan musyawaroh yang
dihadiri oleh aparat desa BPD dan Tokoh masyarakat (yang hadir hanya tetangga) dan
pendamping desa kalau dulu konsultal kecamatan". Said the Village Head
The results of the interview stated that those who attended the deliberations were BPD
village officials community leaders and village assistants. This is in line with the Regulation
of the Minister of Villages, Development of Disadvantaged Areas and Transmigration Number
21 of 2020 as follows The Village Development Planning Deliberation, hereinafter referred to
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as the Village Musrenbang, is a deliberation between the BPD, the Village Government, and
elements of the community organized by the Village Government to determine priorities,
programs, activities, and Village Development needs funded by the Village revenue and
expenditure budget, Village community self-help, and/or district/city regional revenue and
expenditure budget.
The Musrenbangdes, which is attended by many people, is certainly an effort to
accommodate all the aspirations of the existing community so that future programs are truly
launched based on the needs of the community. However, Pelangi village is different. The
following is the statement of the head of Pelangi village:
“Usulan itu harusnya berasal dari masyarakat. Masyarakat disini antusias nya bagus
namun terlalu bertele-tele jika semua akan dibahas mulai awal. Jadi biar lebih cepet kita
siapkan usulan usulan untuk di diskusikan agar ga lama-lama. Kalau masih cari ide dan
menanggapi satu-satu yo suwi banget mbak, ga rampung-rampung (ya lama sekali mbak
tidak selesai-selesai” Said the Village Head
From the results of the interview, the village head realized that the proposal should have
come from the community, not from himself, but due to the large number of participants present
and the enthusiasm of the community to propose programs, the village head committed fraud
on the proposal that should have played an important role in proposing. The community in
Pelangi Village only had the opportunity to propose formally, whatever happened in the
meeting would not change the draft plan in the RPJMdesa and RKPDesa.
Just like the village head, the village secretary here seems to be aware that the planning
proposal comes from community leaders, not from the village head. In conducting the proposal
process as the head of the RPJMDesa preparation, the village secretary went down to the field
to find out whether the village head's proposal was feasible or not. The following is what the
village secretary said.
"Alur usulan tetap dari bawah berdasarkan ide kepala desa yang nantinya saya tinjau
kembali pada dusun yang akan dituju. Misalnya ide kepala desa memperbaiki jalan aspal
dusun C nanti saya kesana melihat layak atau tidak untuk di bangun, cukup atau tidak
uang DD tersebut."
The results of the interview with the village secretary realized that the planning stage
should be from the bottom (community leaders), but if the community in Pelangi Village is
given the opportunity to propose, then all things will be proposed, so from the apparatus to the
community or see directly whether or not the village head's proposal is feasible. This certainly
contradicts Permendes PDTT Number 21 of 2020 where in article 24 Point C it is explained
that organizing the interests and initiatives of individuals and/or groups in the Village
Musrenbang, meaning that the village Musrenbang should be a forum for organizing
community interests and proposals, not for accommodating the interests of the village head.
Village Musrenbang
The village musrenbang is very important in the preparation of the RPJMdesa because
the main basis for proposals in Pelangi Village is through deliberations to discuss proposals
and work plans, but in Pelangi Village, the village musrenbang is only a formality, what is
proposed in the discussion will not change the draft activities that have been made. As
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explained in the previous sub-chapter, during the planning of proposals, the community is very
ambitious to mention everything that comes to their mind, so it is very unlikely that it will be
implemented. The following is what the village head said about the village musrembang:
“Musyawaroh biasanya mendapatkan surat pemberitahuan dari pihak kecamatan. Ya
sesungguhnya musyawaroh yang benar semua tokoh masyarakat, LPM, BPD hadir semua
dan rembukan bareng (berdiskusi bersama)” said the village head.
From the results of this interview, the village head inadvertently realized that the
musrembang should be attended by the community. The village musrembang in Pelangi Village
is only a formality. Musrembang is the initial stage in the preparation of the village RPJMDesa
but it is only a formality. It should really be a forum for meetings between community leaders
and officials, especially with the implementation of the Village Law with the aim that villages
can be independent. The village secretary realized the importance of deliberation in building a
beautiful village, not by taking pictures, eating, and going home. According to the BPD,
notification of the deliberation was impromptu, following is the expression of the BPD
Chairman about Musrembang.
"Kalau ada musyawaroh gitu saya biasanya di undangi saja suruh hadir kesana, Nyampek
sana sudah di tampilkan beberapa rencana kegiatan untuk di setujui kaluapun ada usulan
ya Cuma di iya-iya in aja. Musyawaroh desa itu sangat penting tapi berhubung
masyarakat desa disini seperti tidak begitu di anggap usulannya ya mau bagaimana lagi.
Saya sudah berusaha untuk mengusulkan banyak hal tapi kalau ga ada tanggapan ya
percuma. Akhirnya yang di setujui yang sudah di reng-reng mereka (pengelola keuangan)
sendiri".
BPD plays an important role in Musrembang, but invitations are only invitations,
whatever is submitted never gets a positive response. In the preparation of the RKP, which is
carried out through Musrenbangdesa, the community should have a big role, the presence and
participation of the community are very important, so that the Permendes PDTT Number 21 of
2020 mandates the village head to ensure the presence of invitations from elements of the
community. However, the situation in Pelangi Village is different. When researchers asked for
proof of meeting minutes, everything was clearly written but did not match what happened at
the meeting. The proposal was adjusted to the RKP that had been designed by the village
apparatus. Musrembang in terms of planning is very important not just a formality but must
really be carried out to discuss things that will be planned and performance that will be made
in the coming 1 year as well as decisions in a proposal. Musrembang in planning is the initial
stage in preparing the RPJMDesa.
Planning Creation
Planning is a process of stages of activities organized by the Village Government
involving the Village Consultative Body and elements of the community in a participatory
manner in order to utilize and allocate village resources in order to achieve village development
goals (Minister of Home Affairs Regulation No. 114/2014 on Village Development Guidelines,
Article 1). A plan requires planning documents in order to achieve village development goals.
Planning documents are documents that are used as guidelines in the implementation of
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activities, especially in carrying out activities funded by the government, such as village funds
in this study.
There are 3 documents in the management of village funds, namely the RPJMDesa which
has been made for 6 years, the RKPDesa derivative of the RPJMDesa which is made once a
year and the APBDesa derivative of the RKPDesa. Every year the village should make an
RKPDesa and APBDesa planning document and RAB in carrying out an activity. During the
initial research, researchers asked about planning documents such as the Village RPJM, Village
RKP, APBDesa as well as the RAB made in each activity. But the village head seemed to
stutter and diverted the conversation to other things.
“Intinya ada RAB nya dan RAB itu kita sepakati bersama-sama sesuai dengan apa yang
ada dilapangan" Said the village head
The point is that there is an RAB and we agree on the RAB together according to what
is in the field". Said the village head
"Kita kasih tau apa aja yang harus ada termasuk beberapa permintaan dari dinas-dinas
mbak, karena kadang mereka minta. Yang penting tidak melebihi Batasan harga dari
pemerintah kabupaten” said the village secretary.
According to the village secretary, the village government often receives requests from
other parties to include programs that involve them and development programs also need to be
budgeted carefully so that they are not minus, so the village government hires a third party to
help create the planning documents. The third parties who are asked for help are not separated
from local government or district employees, they are asked personally for a fee of 2-3 million
for each plan. According to the village treasurer, this is something that is usually done by every
village, for the sake of security and suitability so as not to drain a lot of time and energy.
“Semua desa ya begitu mbak, soalnya kalau mengerjakan sendiri kadang sampai
kecamatan masing di revisi masih di kembalikan justru lama dan ga selesai-selesai kalau
pakai bantuan begitu sudah pasti sesuai”
The district should be the organizer who assists villages in working on planning documents.
According to the village secretary, as the head of planning, especially the RPJMDesa, even
though he was often taught, he was still afraid that if it was not appropriate, it would add more
work. The village secretary had already attended training on the regulations of Law No. 6/2014,
in which the village secretary knew that the village (himself as the head of the drafting team)
was responsible for preparing the document, but the village secretary felt that it was very risky
if it had to be done alone. This is in line with the answer conveyed by the village staff.
“Ya semua itu kan sudah di atur dengan baik demi kebaikan bersama mbak, banyak
kegiatan yang sifatnya titipan dari pejabat-pejabat dan kasihan kalau sekdes dan
bendahara harus mikir sendiri jadi yang memang mereka menyerahkan itu kepada pihak
lain, desa terima beres saja”said the village staff.
In the preparation of the Village RPJM according to the Minister of Home Affairs
Regulation 114 of 2014 concerning village development guidelines article 7, namely at the
stage of making the RPJMdesa, the drafting team is the Village head as the coach, the Village
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secretary acts as chairman, the chairman of the community empowerment agency as secretary
and members who come from village officials, community empowerment institutions, village
community empowerment cadres, and other community elements. According to Permendagri
Number 113 of 2014 concerning Village Financial Management article 20 number 1, the
Village Secretary prepares the Draft Village Regulation on the APBDesa based on the Village
RKP for the year.
Pelangi Village has committed fraud in terms of planning the village secretary who
should be the head of the planning team along with other village governments, but this was
taken by other parties in the process. According to Law No. 6/2014, a village is a legal
community unit that has boundaries that are authorized to regulate and manage government
affairs, and the interests of the local community based on community initiatives, origin rights,
or traditional rights that are recognized and respected in the Government System of the Unitary
State of the Republic of Indonesia. The existence of this law the village should be an
independent village, that can take care of its own government but in reality, the village cannot
be independent because starting from the experience before the implementation of the Law on
Villages, the village is not independent by using other parties in its making.
In addition, the village government has the mandate to manage village funds for the
benefit of the community for development programs and community empowerment, of course,
in accordance with the fields and infrastructure needed by the community, not based on third-
party orders, in this case, the village has committed fraud, namely preparing the Village RKP
based on the interests of other parties. This is part of fraud in village financial management at
the planning stage.
Village Facilitator
Village assistance is an activity to carry out community empowerment actions through
assistance, organizing, directing, and facilitating the Village in the village minister's regulation
on village assistance. With the new regulation, the government has recruited village assistants
and local village assistants. The purpose of government recruitment is to assist the village in
running its government, but this does not apply. Here is what the village secretary said:
"Pendamping desa itu kalau datang ya cuma foto-foto untuh bahan laporan kinerja dia
atau dibuat status Whatsapp aja mbak”
According to the village secretary, the village was not helped by the presence of the
village facilitator, because the village facilitator was only present during deliberations and the
implementation of activities. In addition to the village secretary, this statement was also
conveyed by the village staff.
"Pendamping desa ya Cuma kadang-kadang aja datangnya mbak ambil foto duduk-duduk.
Kalau kegiatan yang ada amplopnya dia datang tapi tetep aja kalau udah mau laporan
mereka minta-minta notulensi dan foto-foto ke saya" said the Village Staff.
The statement of the village staff is in line with the village secretary that the village
facilitator has nothing to do, the village facilitator cannot help the village in accordance with
what has been expected by the government. This is also the reason why in the planning process
and others, Pelangi Village uses other parties, so the village facilitator only sits at home. As a
financial manager, the village secretary felt that he really needed the assistance of the village
facilitator to help the village, especially in terms of village financial management. According
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to the regulation of the Minister of Villages number 3 of 2015 concerning village assistance,
the village assistant has the task of assisting villages in planning, implementing, and monitoring
village development and empowering village communities, assisting villages in carrying out
basic social service management, developing village economic businesses, utilizing natural
resources and appropriate technology, developing village infrastructure, and empowering
village communities, Conducting capacity building for village governments, and village
community institutions in terms of development and empowerment of village communities.
The duties and functions of the village facilitator are not carried out by the village facilitator in
the village.
CONCLUSION
Based on the results and discussion, it can be concluded that the Fraud Scheme in village
financial management is diverse. Fraud schemes in Pelangi Village are structured from the
planning stage to the accountability stage. This organized and massive fraud scheme is not only
carried out by one person but by a team or a group. The planning stage of the fraud scheme
occurs in that the planning proposal has occurred before the musrenvang so the musrenbang is
only a formality. Musrenbang is only to fulfill reports and to take documentation. Planning is
made according to requests from interested parties, not from community proposals. This is
inversely proportional to the mandate of Law No. 6/2014 where villages are given the mandate
to become independent governments that can manage their own programs.
At the implementation stage, there are several things that are done. If at the planning
stage, everything has been made based on interests in this implementation stage is the real
action in the field, a lot of fraud occurs to absorb the maximum budget with the minimum
possible realization. What happens at this stage is that the activity implementation team that
does not have any authority is only to supervise field workers if it requires handyman services
or only to order materials if it is a construction project or only prepare places etc. if it is in the
form of empowerment projects such as seminars etc.. Even the activity implementers do not
need to order goods in development projects because the goods or materials needed are
provided by one of the financial managers. Empowerment programs are sometimes just a
formality that is used to take documentation to fulfill reports. At the implementation stage, the
village head is rarely present to monitor the realization of existing programs. He only ensures
that the profit he receives is appropriate and that the compulsory dues of the assisted village
are paid.
The administration stage is also inseparable from fraud, one of which is falsification of
proof of transactions, namely where financial managers make reports by falsifying proof of
transactions by collecting stamps and receipts from stores so that they can write and make their
own notes according to the needs in the RAB not according to the actual transaction. In addition
to the falsification of transaction evidence, there is also the falsification of payment request
letters. This letter should have been made by the activity implementer and submitted to the
village secretary, but in Pelangi Village, the letter was made by the village secretary himself
with an amount that had been adjusted to the interests without involving the activity
implementer.
The reporting and administration stages, too, are inseparable from this scheme. Reports
are manipulated according to needs, not based on existing realizations, to obtain maximum
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savings. This series of schemes from planning to reporting and accountability is a plan that has
been prepared and carried out every year and repeated continuously. Not without reason all of
that is done to meet needs that cannot be budgeted. One type of thing that they must pay and
cannot be budgeted for is levies from the district attorney and the local police resort. Every
year the village must pay 30-50 million to continue the cooperation. The cooperation is meant
to secure the village and its officials from prison or other cases.
Villages that have cooperated with law enforcement will always be protected and receive
accurate information. For example, if there is going to be an inspection from the inspectorate
to the village, the law enforcer will contact the village to prepare the things that will be
inspected. If there is a report from the community or an NGO about a development project that
is disputed or may be considered not in accordance with existing regulations, the law enforcer
will inform and secure the matter. If there is a problem that drags the name of the village or its
officials into the realm of law, the law enforcement officer will side with the village.
This is one of the reasons why village officials and financial managers feel safe and not
worried when committing fraud because they are protected by those who should process their
actions, so they feel secure. If the savings they collect in one fiscal year are still left over, they
will be divided between the village head, village secretary, and village treasurer. Thus, from
the planning stage, anything related to finance only revolves around these three people because
it is their secret. The village head is the one who gets the largest share of the remainder, which
they often refer to as pulihan, which is compensation for all the capital he spent when he was
running to become village head.
Recommendation
Based on the results of the study, it is recommended to further improve transparency and
community participation in decision-making related to the budget and use of village funds and
to strengthen internal and external monitoring mechanisms in village financial management.
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Copyright holders:
Puput Kurniawati
1
, M. Nizarul Alim
2
, Siti Musyarofah
3
(2024)
First publication right:
JoSS - Journal of Social Science
This article is licensed under a Creative Commons Attribution-ShareAlike 4.0
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