THE ROLE OF THE VILLAGE DELIBERATIVE BODY IN SUPERVISING VILLAGE FINANCIAL MANAGEMENT

Eka N.A.M Sihombing, Rizky Darmawansyah Sihombing

Abstract


The implementation of village governance is not solely the responsibility of the village head; the Village Consultative Body (BPD) plays a crucial role in implementing the village governance system. One of the roles or functions of the BPD is to oversee the performance of the village head, which also includes oversight of village financial management. However, this role, when associated with the high rate of corruption committed by village heads, indicates that the BPD has not been performing its oversight function optimally, resulting in continued misappropriation. This study employed a normative juridical method with a statute approach . The results of the discussion indicate that in terms of village financial management, it is more technically regulated in the provisions of the Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management. Village financial management is carried out based on the principles of openness, accountability, and participation, and is carried out in an orderly and disciplined budget. In addition, in relation to the Village Consultative Body, the BPD can participate in overseeing village financial management, from planning, implementation to accountability reporting. This is a manifestation of the implementation of the principles of openness and participation which are the foundation for village financial management.


Full Text:

PDF

References


Angelica Aulia, Febriyanto, Kenila Ali, Analysis of Financial Management of Village Fund Allocation in Improving the Welfare of the Purwosari Village Community, South Lampung, Derivative: Journal of Management , Vol. 19, No. 1 (2025).

Anwar , Khaeril, “Working Relationship Between Village Head and Village Consultative Body (BPD) According to Law Number 6 of 2014 Concerning Villages,” IUS Journal, Legal and Justice Studies III, no. 8 (2015).

Gina Fitriani Prihatin, Mansur Afifi, & Adithya Bagus Singandaru, Analysis of Village Fund Allocation (ADD) Management in an Effort to Improve Village Development, Konstanta Journal: Development Economics, Vol. 3 No. 1 (2024).

Luthfy , Riza Multazam, “Village Government Supervision in the Checks and Balances Mechanism of Village Government (Critical Review Based on Law No. 22/1999 Concerning Regional Government, Law No. 32/2004 Concerning Regional Government, and Law No. 6/2014 Concerning Villages),” Attanwir 5, no. 2 (2015).

Mardiasmo, Regional Financial Autonomy and Management , Yogyakarta: Andi, 2002.

Marzuki, Peter Mahmud, Legal Research , East Jakarta: Prenadamedia Group, 2019.

Permatasari, P., Ilman, AS, Tilt, CA, Lestari, D., Islam, S., Tenrini, RH, Rahman, AB, Samosir, AP, & Wardhana, IW The village fund program in Indonesia: Measuring the effectiveness and alignment to sustainable development goals. Sustainability (Switzerland ), Vol. 13, No. 21 , (2021). https://doi.org/10.3390/su132112 294

Prasetya, Ahadi Fajrin, “The Role of the Village Consultative Body in Realizing the Formation of Participatory Village Regulations in East Lampung Regency ”, Fiat Justisia , No.3 (2016).

Prasetyo TA & A. Dinarjito , Analysis of the influence of village funds and the human development index per district on gross regional domestic product in Indonesia with regional division as a control variable. Indonesian Treasury Review: Journal of Treasury, State Finance and Public Policy, Vol. 6 No. 4, (2021).

Purbandari, The Role of the Village Consultative Body (BPD) in Managing Village Funds Based on Law Number 6 of 2014, Citizenship Journal , Vol 4 No 1 (2020)

Putra , I Gede Adi and Deli Bunga Saravistha, “Regulation of the Authority, Duties and Functions of the Village Consultative Body in Marga Dauh Puri Village,” Parta: Journal of Community Service 3, no. 2 (2022).

Rading Nofitri, Florence Daicy Lengkong, Deysi Tampongangoy, Supervisory Function of the Village Consultative Body in the Implementation of Village Development in Bataka Village, Ibu Selatan District, West Halmahera Regency, Journal of Public Administration, Vol 4 No 54, (2018).

Rahmasari Betha, Village Financial Management Reviewed from the Village Law Towards an Independent Society, Lex Renaisance, Vol.5 No. 2 (2020).

Rauf , Rahyuni and Sri Maulidiah, Village Consultative Body , Pakanbaru: Zanafa, 2016.

Roza and S, “The Role of the Village Consultative Body in Village Development and Village Financial Supervision.”

Roza Darmini and Laurensius Arliman S, “The Role of the Village Consultative Body in Village Development and Village Financial Supervision,” PADJADJARAN Journal of Law Vol. 4, No. 3 (2018).

Sihombing , Eka NAM, Cynthia Hadita , Legal Research , Malang: Setara Press, 2022.

Sutrisna Tria, Dani Prabowo, Village Head Corruption Cases Increase, Deputy Minister of Home Affairs: This is a Serious Note , accessed on November 29, 2025, https://nasional.kompas.com/read/2025/11/25/19434851/kasus-korupsi-kades-meningkat-wamendagri-ini-catatan-serius

Tery, George R , , Principles of Management, Jakarta: Bumi Aksara.

Tesa Visi Valeria Wawointana, Johannis E. Kaawoan, Frangky Rangkung, The Supervisory Function of the Village Consultative Body (BPD) in the Management of the 2015 Village Revenue and Expenditure Budget in Esandom Village, East Tombatu District, Executive Journal, Vol 1, No 1. (2017).

The Liang Gie, and Sutarto, Understanding, Position and Details of Administrative Science, Yogyakarta, Karya Kencana, 1997.




DOI: https://doi.org/10.30596/nomoi.v6i2.27428

Refbacks

  • There are currently no refbacks.