Korupsi, Distorsi Belanja Pendidikan, dan Peran Akuntansi Sektor Publik
Sebuah Tinjauan Literatur
DOI:
https://doi.org/10.59001/pjeb.v4i2.541Keywords:
korupsi, belanja pendidikan, akuntansi sektor publik, tinjauan literaturAbstract
Corruption is a systemic issue often considered to distort the allocation and effectiveness of education spending. This study aims to (1) analyze the indicators of corruption measurement used in empirical research, (2) map the impact of corruption on the allocation and effectiveness of education spending, (3) identify the underlying theories, and (4) examine the contribution of public sector accounting as a control instrument. This research employs a literature review method by analyzing 14 selected articles from the Google Scholar and ScienceDirect databases that meet the inclusion criteria. The findings reveal that (1) cross-country studies rely on macro perception indicators (CPI, WGI, ICRG), while national studies use specific case and audit data; (2) corruption is proven to distort education spending through three main mechanisms: reduced budget allocation, diversion of funds to less transparent sectors, and significant fund leakages; (3) rent-seeking theory is the most dominant and comprehensive theoretical lens to explain this phenomenon; and (4) public sector accounting plays a crucial role in mitigating corruption through mechanisms of transparency, internal control, and accountability. This study contributes theoretically by integrating fragmented literature and offering policy recommendations based on public sector accounting to mitigate corruption in education allocation and spending.
Korupsi merupakan masalah sistemik yang sering dianggap mendistorsi alokasi dan efektivitas belanja pendidikan. Penelitian ini bertujuan untuk (1) menganalisis indikator pengukuran korupsi yang digunakan dalam penelitian empiris, (2) memetakan dampak korupsi terhadap alokasi dan efektivitas belanja pendidikan, (3) mengidentifikasi teori-teori yang mendasarinya, dan (4) menganalisis kontribusi akuntansi sektor publik sebagai instrumen pengendalian. Penelitian ini menggunakan metode tinjauan literatur dengan menganalisis 14 artikel terpilih dari database Google Scholar dan ScienceDirect yang memenuhi kriteria inklusi. Temuan ini menungkapkan bahwa (1) studi lintas negara mengandalkan indikator persepsi makro (CPI, WGI, ICRG) sementara studi nasional menggunakan data kasus dan audit spesifik, (2) korupsi terbukti mendistorsi belanja pendidikan melalui tiga mekanisme utama: pengurangan alokasi anggaran, pengalihan dana ke sektor yang kurang transparan, serta kebocoran dana yang signifikan, (3) teori rent-seeking merupakan lensa teoretis paling dominan dan komprehensif untuk menjelaskan fenomena ini, dan (4) akuntansi sektor publik memegang peran krusial memitigasi korupsi melalui mekanisme transparansi, pengendalian internal, dan akuntabilitas. Penelitian ini berkontribusi secara teoritis dengan mengintegrasikan literatur terfragmentasi serta menawarkan rekomendasi kebijakan berbasis akuntansi sektor publik untuk memitigasi korupsi dalam alokasi dan belanja pendidikan.
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