Penganggaran Publik dan Upaya Pencegahan Korupsi di Pemerintahan Daerah

Abstrak

Public budgeting is an important process in managing a country's finances to meet the needs of the people. However, corruption often affects this process, reducing the effectiveness of development efforts and threatening public trust. In local government, the complexity of regional autonomy increases the risk of corrupt practices such as inflated budgets and embezzlement, which cause economic losses. This study aims to examine the impact of corruption on public budgeting and the efforts to prevent it in local governments. The research uses a qualitative literature-based approach, focusing on identifying best practices and policy recommendations. The research method involves collecting and analyzing themes from literature from trusted sources, such as academic journals, reports from international organizations, and government documents from 2017 to 2024. The findings show that the main risk of corruption is due to a lack of transparency and supervision, while prevention efforts like e-budgeting, independent audits, and community participation have proven effective in reducing corruption risks, although challenges such as nepotism and limited capacity still exist. The conclusion highlights the importance of integrating information technology, strengthening accountability, and policy reform to improve local government administration, which contributes to sustainable development and increases public trust. This study fills a gap in literature-based research and recommends a holistic approach to preventing corruption.