Penggelontoran dana desa yang besar dan terus meningkat dari tahun ke tahun nyatanya tidak sejalan dengan pengelolaan dana desa yang baik, hal ini terbukti dari ditemukannya penyelewengan dana desa yang terjadi di berbagai daerah hal ini dikarenakan salah satunya akibat kurangnya akuntabilitas pengelolaan dana desa. Penelitian ini bertujuan untuk mengeksplorasi peran kearifan lokal dalam mewujudkan akuntabilitas publik di dalam pengelolaan keuangan desa di Desa Kesongo, Kabupaten Semarang. Penelitian ini merupakan penelitian deskriptif kualitatif, sumber data dalam penelitian ini merupakan data primer yang diperoleh melalui wawancara mendalam dengan narasumber dan dokumentasi. Teknik analisis data yang digunakan yaitu reduksi data, penyajian data, dan penarikan simpulan. Hasil dan pembahasan dalam penelitian ini menunjukkan bahwa kearifan lokal di Desa Kesongo mampu untuk mendukung terwujudnya akuntabilitias pengelolaan keuangan desa, hal ini dikarenakan nilai-nilai luhur yang terkandung didalam tradisi-tradisi yang rutin dilaksanakan di Desa Kesongo yaitu sadranan dan merti desa. Kata Kunci : Akuntabilitas, Akuntansi, dan Kearifan Lokal
College student life is inseparable from frauds, either academic fraud or in other forms. Students as the future leaders are required to prevent and stay away from all forms of fraud. One of the effective methods to prevent fraud is by disclosing fraud through whistleblowing. This study aims to analyze the effect of bystander effect phenomenon, religiosity, and retaliation on students' intention to do whistleblowing which focuses on student organizational life. This study uses primary data that obtained through a questionnaire that distributed and collected from 146 students who are the members of Faculty Economics and Business Universitas Kristen Satya Wacana Salatiga student organization as the research objects. The result proves that bystander effect and religiosity have negative and positive influence on the intention to do whistleblowing. Surprisingly, retaliation has a positive influence on students' intention to do whistleblowing. The result helps student organizations and other organizations to consider the factors that influence a person's intention to do whistleblowing, so the whistleblowing system can run effectively. Keywords: Whistleblowing intention, bystander effect, religiosity, retaliation
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