The Absence of Fair Price Assessment Standards for Creative Services in Village Fund Procurement: An Analysis from a State Financial Accountability Perspective

Abstract

This study analyzes the accountability gaps in the assessment of fair prices for creative services in Village Fund procurement from a public sector accounting perspective. The background of this research rests on the case of Amsal Christi Sitepu, a videographer in Karo Regency, North Sumatra, who was charged with corruption because creative service components such as ideas, editing, and dubbing were assessed at zero rupiah by the auditor, even though all village heads expressed satisfaction and the work had been completed in accordance with the contract. This study employs a qualitative approach with a single case study design. Data were collected through documentation studies of court documents, laws and regulations, the transcript of the Special Public Hearing Meeting (RDPU) of Commission III of the House of Representatives of the Republic of Indonesia (DPR RI), and verified media coverage, which were then analyzed using document content analysis and regulatory analysis. The findings reveal three systemic accountability gaps: the absence of technical specifications for creative service components in procurement contracts, the inappropriateness of the state loss assessment method for intangible components, and the absence of recording standards for non-physical service expenditures in village financial accountability reports. This study recommends the drafting of technical guidelines for creative service price assessment by LKPP, a revision of Permendagri Number 20 of 2018, and the development of value-based audit standards for government creative services.