LEGAL RECONSTRUCTION OF VILLAGE FUND SUPERVISION MODEL IN VILLAGE GOVERNMENT BASED ON THE PRINCIPLE OF TRANSPARENCY

Rizky Darmawansyah Sihombing

Abstract


The state revenue and expenditure budget (APBD) is part of village income sources that are included in village finances. The state revenue and expenditure budget (APBD) that is given is usually called village funds. Village funds are funds originating from the State Revenue and Expenditure Budget earmarked for Villages which are transferred through the district/city Regional Revenue and Expenditure Budget and are used to finance government administration, development implementation, community development, and community empowerment. The large amount of the budget given to each village certainly needs to be monitored to avoid abuse of power. In addition to the need for supervision, the village government also needs to always be principled and adhere to the principle of openness so that the community knows and is involved in controlling the implementation of village governance. So that the high level of corruption that occurs in the village government environment requires us to evaluate and reconstruct the monitoring system that must be carried out.


Full Text:

PDF

References


Adnan, Hasyim. “Pengawasan Alokasi Dana Desa Dalam Pemerintahan Desa (Supervision Of Allocation Village’s Fund In The Village Administration),” Al’adl Viii, No. 2 2016.

Anugrah. Aan, Abdul Mahsyar, And Burhanuddin, “Keterbukaan Informasi Publik Dalam Pengelolaan,” Journal Of Public Policy And Management 3 2021.

Aprilia. Rachma And Elvia Rosantina Shauki, “Peran Masyarakat Dalam Pengawasan Dana Desa,” Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik 5, No. 1 2020

Dlamatlna. Amalia, “Pengawasan Atas Penyelenggaraan Pemerintahan Daerah Untuk Mewujudkan Pemerintahan Daerah Yang Efektif Dan Efisien, No. 1(Nd).

Eka Nam Sihombing, Dani Sintara, Cynthia Hadita, “Limitations Of Revision The Legislations In The Process Of Formulating The Legislations In Indonesia”, Nomoi Law Review, 3, No. November (2022): 116–124.

Fauzanto. Adi, “Problematika Korupsi Dana Desa Pada Pelaporan Dan Pertanggungjawaban Keuangan Desa Berdasarkan Prinsip Transparansi, Akuntabilitas, Dan Partisipatif,” Widya Yuridika: Jurnal Hukum 3, No. 1. 2020.

Government Regulation No. 60 Of 2014 Concerning Village Funds Sourced From The State Revenue And Expenditure Budget.

Government Regulation No. 8 Of 2016 Concerning The Second Amendment To Government Regulation No. 60 Of 2014 Concerning Village Funds Sourced From The State Revenue And Expenditure Budget.

Kusnan Kusnan, "Open Government At The Village Level: Policy Studies On Public Information Openness In Pejambon Village, Bojonegoro," Governance Dynamics: Journal Of State Administration Science 11, No. 1 2021.

Law No. 6 Of 2014 Concerning Villages.

Manihuruk.Tri Novita And Keywords, “Problematika Penegakan Hukum Tindak Pidana Korupsi Dana Desa Di Provinsi Riau,” Jurnal Wawasan Yuridika 5, No. 2, 2021. Http://Ejournal.Sthb.Ac.Id/Index.Php/Jwy.

Marzuki. Peter Mahmud, "Penelitian Hukum", Jakarta Timur: Prenadamedia Group, 2019

Nawawi. Ismail, Pembangunan Dan Problem Masyarakat (Kajian, Konsep,Model, Teori Dari Aspek Ekonomi Dan Sosiologi), (Surabaya:Cv Putra Media Nusantara, 2009.

Nurcholis, Hanif. Pertumbuhan & Penyelenggaraan Pemerintahan Desa. Jakarta: Erlangga 2011.

Patmasari. Catur Dewi And Suharno, “Implementasi Keterbukaan Informasi Publik Pada Pemerintah Desa Di Kabupaten Sleman,” Jurnal Pendidikan Kewaraganegaraan Dan Hukum 8 2019.

Polidu. Irwan Et Al., “Peran Inspektorat Dalam Sistem Pengawasan Dan Pengendalian Pengelolaan Dana Desa: Studi Inspektorat Kabupaten Gorontalo Utara,” Jurnal Akuntansi & Keuangan 20, No. 2. 2020, Www.Journal.Uta45jakarta.Ac.Id.

Ridwan Hr, "“Hukum Administrasi Negara Edisi Revisi”, Cet.12, Pt Rajagrafindo Persada, Jakarta, 2016.

Rudiarta. I Ketut Gede, I Wayan Arthanaya, And Luh Putu Suryani, "Management Of Village Fund Allocations In Village Government," Journal Of Legal Analogy 2, No. 1. 2020.

Soejito. Irawan, Pengawasan Terhadap Peraturan Peraturan Daerah Dan Keputusan Kepala Daerah, Jakarta: Bina Akshara, 2008.

Sumarno And M Si, Peran Badan Permusyawaratan Desa Dalam Pemerintahan , Pembangunan Dan Pengawasan Keuangan Desa” 2, No. 1. 2022.

The 1945 Constitution Of The Republic Of Indonesia.

Widjaja, Haw. (2005). Penyelenggaraan Otonomi Di Indonesia. Jakarta: Pt Raja Grafindo Persada.

Yarni, Kosariza, And Irwandi, “Pengawasan Dana Desa Dalam Sistem Ketatanegaraan Indonesia.”

Yarni. Meri, Kosariza Kosariza, And Irwandi Irwandi, “Pengawasan Dana Desa Dalam Sistem Ketatanegaraan Indonesia,” Jurnal Sains Sosio Humaniora 3, No. 2. 2019




DOI: https://doi.org/10.30596/nomoi.v4i1.14941

Refbacks

  • There are currently no refbacks.