Abstract:
ABSTRACT
Criminal Liability for Misuse of Village Head Financial Management Causing State Financial Losses in Petirhilir Village, Baregbeg District
TIA PATRIAWATI
NIM 82338230016
Corruption, especially misuse of village funds, is closely related to unlawful acts, misuse of authority, position or existing facilities and causes state financial losses. The findings of the Ciamis Regency Supervisory Inspectorate against the Petirhilir Village Government, Baregbeg District, indicate that there is an alleged misuse of village funds in the construction of a fictitious Village Hall. The obstacles faced in village financial management are that the disbursement of the budget for each activity is found to be inconsistent with the needs in the Budget
Plan The purpose of the study is to analyze criminal liability for misuse of financial management that causes state losses in Petirhilir Village, Baregbeg District, to determine and analyze the factors for the Application of Sanctions in criminal liability by the village head for the management of village funds. This type of research is normative juridical. Therefore, the formulation of the problem is: 1) How is the criminal responsibility of the head in financial management that causes state losses. This is due to the alleged case of misuse of village funds. 2) What are the obstacles and efforts in the criminal responsibility of the village head in financial management that causes state losses in Petirhilir Village, Baregbeg District.
The results of the research and discussion include: unlawful acts committed by the Head of Petirhilir Village in the misuse of village funds, there are allegations of corruption in the form of fictitious development and the mechanism for disbursing its activities is not in accordance with that stated in the Regulation of the Minister of Home Affairs Number 20 of 2018. It is recommended that investigators in corruption cases can enforce the law against acts of misuse of village funds that abuse authority, position or existing facilities so that there is a loss of state finances. The Ministry of Home Affairs is expected to reformulate criminal sanctions other than administrative sanctions as stated in the Regulation of the Minister of Home Affairs Number 20 of 2018.
Keywords: Criminal Liability; Village Head; Financial Management
