implementation of corruption prevention in management of village funds in the framework of realizing an anti-corruption village in hanura village lampung province offer in 2022

Indonesia corruption watch (icw) stated that the village budget is the most vulnerable to corruption. icw data shows that there were 46 cases of corruption in the village budget sector out of 271 corruption cases during 2019. village budget corruption was recorded as causing state losses of up to idr 32.3 billion. pesawaran district, lampung province is one of ten candidate anti-corruption pilot villages. the purpose of this study is to analyze (1) factors causing corruption crimes in village fund management, (2) to describe efforts to prevent acts of corruption by the hanura village government in village fund management. the research method used in this writing uses descriptive research methods with data analysis using a qualitative approach. the results of this study are to determine the factors that cause corruption in village funds, namely internal factors consisting of institutional factors, limited human resources (hr) in the village, social, political and economic factors, and geography. external factors lack aspects of strengthening village government institutions, there is no competency certification, limited guidance from apip, there is no monitoring instrument for village financial management. and the expected results in this research are to find out the efforts to prevent acts of corruption in the management of village funds in hanura village, one of which is in the form of an mou with the community with the aim of being committed to building the village, forming an independent supervisory team, ready to be sworn in, imposing strict sanctions.