PUBLIC CONTROL OF ACCOUNTABILITY: EFFORTS TO PREVENT FRAUD SUSTAINABILITY BUDGET GOVERNMENT INDONESIA

Resumo

This study aims to determine the concept of community social control in government budget accountability as an effort to prevent fraud sustainability. This study uses a literature study method that examines the results of previous studies and is used as the making of research results and conclusions. The results of the study indicate that supervision in budget management is very important to be carried out by the community as individuals and collectively, with the existence of community social control, the budget can be used for the needs and needs of state development, resulting in government budget deviations accountability can be prevented. The highest priority in combat  fraud in financial management is to improve the monitoring and control system, both to improve organizational culture, then to socialize employee fraud prevention and finally to establish change agents.