Penelitian ini bertujuan mengungkap praktik fraud pengelolaan dana desa melalui pendekatan teori dramaturgi Erving Goffman dengan studi kasus di Desa X. Fenomena yang dikaji adalah kasus korupsi dana desa yang telah berkekuatan hukum tetap berdasarkan Putusan Mahkamah Agung Nomor 7430 K/Pid.Sus/2022, di mana Kepala Desa X terbukti menyalahgunakan wewenang dalam pengelolaan dana desa tahun anggaran 2019. Metode penelitian menggunakan pendekatan kualitatif dengan desain studi kasus intrinsik. Pengumpulan data dilakukan melalui wawancara mendalam terhadap informan kunci seperti Operator Desa, Pendamping Lokal Desa, Inspektorat, dan Dinas Pemberdayaan Masyarakat dan Desa, observasi lapangan, serta analisis dokumen. Hasil penelitian menunjukkan bahwa praktik fraud dipertahankan melalui tiga pilar dramaturgis: pertama, frontstage berupa kepatuhan administratif, transparansi formal, dan bukti fisik pembangunan yang meyakinkan; kedua, backstage yang melibatkan aktor bayangan (mantan kepala desa) yang mengendalikan pengambilan keputusan melalui relasi kekuasaan personal terhadap kepala desa yang menjabat, menciptakan pemisahan antara pengendali keputusan dan penanggung jawab hukum; ketiga, impression management melalui penyelesaian kekeluargaan, pengembalian kerugian negara, dan pemeliharaan citra publik. Kontribusi penelitian ini adalah pengayaan literatur akuntansi forensik dan sektor publik melalui perspektif mikro-sosiologis yang selama ini terabaikan, serta masukan kebijakan bagi penguatan sistem pengawasan dana desa berbasis perilaku dan relasi kekuasaan.


Deskripsi Lain

This study aims to uncover corrupt practices in the management of village funds using Erving Goffman’s dramaturgy theory, with a case study in Village X. The phenomenon under investigation is a corruption case involving village funds that has become a final and binding ruling based on Supreme Court Decision No. 7430 K/Pid.Sus/2022, in which the Village Head of Village X was found guilty of abusing his authority in the management of village funds for the 2019 fiscal year. The research method used is a qualitative approach with an intrinsic case study design. Data collection was conducted through in-depth interviews with key informants such the Village Secretary, the Local Village Facilitator, the Inspectorate, and the Community and Village Empowerment Agency, well field observations and document analysis. The research findings indicate that fraudulent practices are sustained through three dramaturgical pillars: first, the “front stage,” characterized by administrative compliance, formal transparency, and convincing physical evidence of development; second, the “backstage,” which involves a shadow actor (a former village head) who controls decision-making through personal power ties with the incumbent village head, thereby creating a separation between the decision-maker and the party legally responsible; Third, impression management through amicable settlements, reimbursement of state losses, and maintenance of public image. The contribution of this study is to enrich the literature on forensic accounting and the public sector through a microsociological perspective that has long been neglected, well to provide policy recommendations for strengthening the village fund oversight system based on behavior and power relations.

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