Three Lines of Defense Sebagai Respon Atas Fraud dan Upaya Pencapaian Sustainable Development Goals Desa

Abstract

Keterjadian korupsi di tingkat desa yang berulang oleh Perangkat Desa tidak sejalan dengan harapan pembangunan berkelanjutan dimulai dari desa. Pengendalian internal menjadi satu-satunya harapan dalam pengelolaan risiko fraud ini. Melalui metode penelitian deskriptif kualitatif dengan pengolahan data melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan, penelitian ini bertujuan untuk mengeksplorasi peran three lines of defense di tingkat desa sebagai salah satu upaya pencegahan fraud dan mensukseskan program Sustainable Development Goals Desa. Penelitian yang dilakukan di Desa Tanjungsari ini memberikan hasil bahwa ketiga garda pengendalian masih belum optimal karena lemahnya pengawasan dan fungsi audit internal, kurangnya transparansi dan fairness kepada stakeholders desa. Hasil eksplorasi three lines of defense di Desa Tanjungsari menyimpulkan bahwa pendekatan ini kurang tepat dijadikan indikator pengendalian internal di desa karena sumber daya yang ada. Penelitian ini diharapkan mampu menjadi bahan evaluasi dalam tata Pemerintahan Desa serta memperkaya kajian bagi penelitian selanjutnya.

The repeated occurrence of corruption at village level is not in line with the expectations of sustainable development starting from village. Internal control is the only hope in managing this fraud risk. Through descriptive qualitative methods with data processing through the data reduction, data presentation, and drawing conclusions, this study aims to explore the role of three lines of defense at village level as an effort to prevent fraud and make the Sustainable Development Goals Desa success. This research was conducted in Desa Tanjungsari, gave results that three control guards are still not optimal due to weak supervision and internal audit functions, lack of transparency and fairness to stakeholders. As a conclusion, this approach is not appropriate as an indicator of internal control in the village due to limited resources. This research is expected to be able to become an evaluation in village governance and enrich studies for further research.