Asimetri Informasi dalam Pengelolaan Keuangan Desa dan Implikasinya terhadap Akuntabilitas serta Mitigasi Risiko Korupsi Dana Desa

Dinda Dwi Aprillia; Narach Larasati Nasution; Nasirwan Nasirwan; Nabila Tijani

doi:10.55606/jurima.v6i1.6963

Authors

Dinda Dwi Aprillia Universitas Negeri Medan
Narach Larasati Nasution Universitas Negeri Medan
Nasirwan Nasirwan Universitas Negeri Medan
Nabila Tijani Universitas Negeri Medan

DOI:

https://doi.org/10.55606/jurima.v6i1.6963

Keywords:

Information Asymmetry, Village Financial Accountability, Village Fund Corruption

Abstract

This study aims to analyze the role of village financial information in strengthening accountability and preventing village fund corruption. The research employs a qualitative approach using a literature review design of scientific articles published between 2022–2025 focusing on village financial systems, accountability, internal control, and financial information manipulation risks. The findings indicate that village financial systems play a strategic role in improving reporting quality and enhancing monitoring mechanisms, thereby reducing information asymmetry between village governments and the community. However, their effectiveness is highly influenced by the quality of internal control, officials’ integrity, transparency, and public participation. These findings emphasize that strengthening village financial systems requires not only administrative compliance but also consistent and ethics-based implementation to mitigate corruption risks.

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