ABSTRACT

Village Credit Institutions (LPD) are customary village-owned financial institutions that play an important role in improving the economy of indigenous communities in Bali. However, in practice, corruption within LPDs continues to occur due to weak supervision systems, lack of transparency, ineffective customary village oversight, and the limited use of digital technology in financial management. This study aims to analyze the factors causing corruption in LPDs in Bali and formulate a customary village-based digital supervision model as an effort to prevent corruption. This research employs a normative-empirical legal research method using statutory, conceptual, and sociological approaches. The results indicate that conventional supervision systems, which are still largely manual, make finansial irregularities difficult to detect at an early stage. Therefore, a customary village-based digital supervision model is required through the digitalization of financial transactions, implementation of electronic audits and early warning systems, strengthening customary village supervision through awig-awig and village assemblies, and increasing transparency to customary village communities. The integration of digital technology and customary village-based supervision is expected to create transparent, accountable, and preventive governance of LPDs against corruption while maintaining the communal characteristics of Balinese customary communities.

Keywords: Vilage Credit Institutions (LPD); Corruption; Digital Supervision; Customary Village Bali.

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