Optimization Of Dana Desa Through Blockchain Technology

Abstract

Dana Desa is an allocation of 10% of the APBN given to villages following Law of the Republic of IndonesiaNumber 6 of 2014. It purposes to reduce the number of underdeveloped villages from 26% to 20% in 2019 (RPJMN 2015-2019). However, there are many cases of abuse of Dana Desa. According to Indonesia Corruption Watch from 2015 to 2018, there were 181 cases of corruption of Dana Desa which resulted in state losses of Rp40.6 billion (Kompas, 2018). Besides, there was the deposition of Dana Desa in the regional accounts due to constraints on the report on the realization of Dana Desa (LRA). Therefore, this paper describes the process of implementing blockchain technology in theDana Desa program and the impact on the audit process. Blockchain can simplify the process of using and reporting of Dana Desa through several features. The type of research is qualitative with a descriptive approach