Open AccessPENYALAHGUNAAN BANTUAN SOSIAL DI LINGKUNGAN PEMERINTAH DAERAH: FAKTA NYATA DARI LAPORAN HASIL PEMERIKSAAN KEUANGAN
Author(s) -
Agustinus Salle
Publication year - 2019
Publication title -
keuda: jurnal kajian ekonomi dan keuangan daerah
Language(s) - English
Resource type - Journals
eISSN - 2581-0286
pISSN - 2477-7838
DOI - 10.52062/keuda.v4i1.855
Subject(s) - poverty , language change , vulnerability (computing) , audit , government (linguistics) , social vulnerability , political science , business , welfare economics , economic growth , economics , psychology , social psychology , accounting , art , linguistics , philosophy , literature , computer security , psychological resilience , computer science
This paper reveals the phenomenon of misuse of social assistance in the local government, using cases in the Papua Province. Social assistance is one type of expenditure permitted by government regulations. Social assistance is generally budgeted for poverty groups and citizens vulnerable to social risk. However, this assistance is reported to ensnare regional leaders and officials often. This study uses a case study approach. The main findings explain the vulnerability of the assistance to corruption / fraud. Corruption motivation as explained by Wolfe and Hermanson (2004) is also evident in audit study.