Corruption Criminal Prevention Strategy Financial Management Of Village Funds Through TP4D In Semarang District

Abstract

Based on Presidential Instruction Number 7 of 2015, the Indonesian Prosecutor s Office deems it necessary to provide assistance to relevant government officials in terms of development acceleration and strategic national development programs. In addition, the Indonesian Attorney General s Office as a law enforcement agency has a role in supporting the success of national government and regional governance and development through escort and security, both in planning, implementing and utilizing development outcomes, including efforts to prevent state irregularities and losses. The establishment of TP4D in Semarang Regency, as an effort to be able to prevent the occurrence of Corruption Crime (Tipikor), mainly related to Village Fund Financial Management (APB Desa). In the effort to prevent Tipikor in managing APBDesa often faced with internal problems of the Village Government, among others: low levels of devotion, low ethics and integrity, egoistic behavior, low professionalism. While those related to external problems, among others: the first factor of the government administration system, in the form of: regulations that are still overlapping, sectoral and institutional selfishness, limited internal supervision, development of HR management is still limited. The second is related to cultural factors, among others: the existence of a culture of tired money / facilitation money as an additional income for the apparatus, an attitude of reluctance, and a shift in social and economic values. The strategy that has been carried out by the Semarang District Government and the Village Government in suppressing the occurrence of corruption in APBDesa management, namely, among others: strengthening the Government Internal Supervisory Apparatus (APIP) institutions, monitoring planning, implementation and accountability, conducting APBDesa information disclosure, and increasing HR Village Apparatus