Creating good village governance: an effort to prevent village corruption in Indonesia

Abstract

Purpose This study aims to investigate how the village government implements internal control, accountability, transparency and participation in the good governance practice for corruption prevention and detection in Indonesia. Design/methodology/approach This study is qualitative research by conducting a semi-structured interview with village staff, village consultative council members and auditors. Findings The findings highlight three major issues contributing to poor governance and the failure to prevent and detect corruption. Practical implications The regulator should urgently provide accounting standards, audit standards and internal control regulations for the village to create good governance for eradicating corruption. Originality/value This paper is a ground-breaking study that investigates the governance practice in the village as an anchor to solve the chronic corruption problem and offers a new direction of research in the village government.