Antara Korupsi dan Sistem Akrual Pemerintah Daerah: Berdasarkan Kajian Scoping Review

Zulkarnaini Zulkarnaini, Mirna Indriani, Heru Fahlevi, Nuraini Nuraini, Kheriah Kheriah, Miftahul Jannah

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Penelitian ini bertujuan untuk menyediakan sebuah analisis terhadap tingkat korupsi dalam sistem akrual pemerintahan daerah, yang merupakan hal ekstrim dan tanpa disadari telah mengorbankan kepentingan publik dan menumbuhkan budaya korupsi yang berkelanjutan. Studi ini mengkaji 11 artikel yang diperoleh melalui protokol scoping review dengan ruang lingkup korupsi dalam tatanan sistem akrual pemerintah daerah. Artikel diperoleh melalui database Scopus, yang dinilai telah mewakili selama kurun waktu satu dekade yaitu sejak tahun 2015-2025. Temuan studi menjelaskan bahwasanya fokus masalah terhadap korupsi dalam sistem akrual sektor publik, khsusunya pemerintah daerah, telah menarik perhatian pemerintah bersama masyarakat untuk mengawasi dan mendukung berbagai kebijakan pemerintah daerah yang mampu menekan tumbuhnya korupsi dan merusak tatanan kepentingan publik. Terdapat 5 (lima) fokus masalah utama yang diteliti, yaitu kontekstual pelaporan keuangan, tata kelola, lingkungan eksternal, sistem audit pemerintah serta keputusan penganggaran publik. Namun menariknya dari sisi yang berbeda, seiring perkembangan daerah yang telah melakukan reformasi sistem akrual, justru telah memberikan kesempatan dan celah masuknya korupsi. Hal ini jelas akan menimbulkan kekhawatiran yang serius bagaimana sebaiknya langkah strategis yang harus ditempuh oleh pemerintah daerah dalam menghambat dan sekaligus menutup celah bagi aktor korupsi yang mampu berperan melalui skenario sistem akrual. Implikasi praktis: keberadaan aktor korupsi yang telah meluas dan mewabah dalam struktur pemerintahan, harus dibentengi melalui kebijakan yang ketat khususnya menyangkut masalah keuangan publik. Pemangku kepentingan harus menyadari bahwa aktor korupsi ada dalam tubuh sendiri, sehingga kebijakan yang dirancang ulang harus lebih transparan dan melibatkan publik sebagai pengawas. Pertimbangan terhadap kebijakan teknologi dalam mendeteksi terjadinya korupsi merupakan hal sangat penting untuk diterapkan. Originalitas: studi ini merupakan kajian khusus yang dilakukan terhadap dua hubungan ruang lingkup sekaligus yaitu korupsi dan sistem akrual, yang tidak hanya berhubungan dengan transparansi dan akuntabilitas, namun adanya nilai-nilai lainnya yang dipengaruhi oleh lingkungan eksternal, dan tanpa disadari justru berasal dari aktor dalam tubuh pemerintahan sendiri.

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