The thesis titled "Corruption in the Management of Special Financial Assistance (BKK) Funds by the Village Head: A Case Study of Swimming Pool Construction in Sukosari Village, Dagangan District, Madiun Regency" examines corrupt practices committed by a village head regarding the management of Special Financial Assistance (BKK) funds. The research stems from the actual situation in Sukosari Village, where BKK funds—intended for the construction of a swimming pool to serve as a recreational facility and boost the local economy—were misappropriated, resulting in financial loss to the state and hindering village development.
The study reveals that the corruption occurred due to an abuse of authority, weak oversight systems, and a lack of transparency in village fund management. The consequences included not only material financial loss but also eroded public trust in the village government and the obstruction of development program goals. The thesis emphasizes the importance of strict legal enforcement against village heads involved in corruption to create a deterrent effect and reinforce principles of accountability and follow-up action.
Furthermore, the research offers recommendations such as enhancing local government oversight, involving the community in fund management, providing training to village officials on financial governance and administrative ethics, and strengthening regulations to ensure BKK funds are managed according to their intended purpose and free from corruption.
Additionally, the study highlights that the corruption incident regarding the swimming pool construction in Sukosari Village indicates deficiencies in oversight by both the local government and the community. Minimal community involvement during the planning and reporting stages made the funds more vulnerable to misappropriation. This suggests that increased transparency and public participation are crucial elements for ensuring village fund management aligns with good governance principles.
On the other hand, the research emphasizes that efforts to eradicate corruption at the village level depend not only on law enforcement but also on fostering honesty and responsibility throughout the village government structure. Village heads and their officials must possess a firm moral commitment to manage funds with integrity and a sense of responsibility. With strict oversight and active community participation, it is hoped that similar incidents will not recur and that BKK funds can be utilized to the fullest extent to improve the welfare of village residents.