摘要：This research underlines several problems related to the potential for corruption in social assistance (Bansos) provided by the Government through the allocation of the State Budget (APBN) and/or Regional Budget (APBD) to mitigate the economic impact and welfare of the community amid the Covid-19 pandemic. This research was intended to understand the role of Muhammadiyah as a civil society entity for the pattern of guarding the distribution of social assistance throughout East Java Province. The research approach used Participatory Action Research (PAR) and used socio-legal approach, which is an approach to control corruption based on community solidarity. The data collection was interviewed, FGD, and dissemination conducted online. Conclusions for this research are: (1). Corruption of the Covid-19 Social Assistance Agency is a serious threat and is detrimental to the Indonesian people who were severely affected by the pandemic, even though the Corruption Act has provided a serious threat to perpetrators of corruption committed during a disaster, with a maximum penalty of death; (2). The KPK-RI as the lead sector for corruption eradication in Indonesia can collaborate with various community groups on the agenda of eradicating corruption in Indonesia, especially the corruption of COVID-19 social Aid, through access to community-based reporting, and; (3). Participatory Action Research carried out by Muhammadiyah East Java residents is an effective step and a good example of how social entities are able to mitigate the potential for social assistance corruption of COVID-19 which is carried out both with a structural to cultural approach.
关键词：Anti-corruption;social assistence;Covid-19;Participatory Action Research (PAR)
