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All Journal Jurnal Akta Syntax Literate: Jurnal Ilmiah Indonesia JURNAL DOKTRIN DE LEGA LATA: Jurnal Ilmu Hukum Unes Law Review Jurnal Yuridis Journal of Education, Humaniora and Social Sciences (JEHSS) JHR (Jurnal Hukum Replik) JURNAL USM LAW REVIEW International Journal Reglement & Society (IJRS) Iuris Studia: Jurnal Kajian Hukum NOMOI Law Review Buletin Konstitusi Proceeding International Seminar of Islamic Studies Jurnal Moralita : Jurnal Pendidikan Pancasila dan Kewarganegaraan EduYustisia Jurnal Edukasi Hukum Kanun: Jurnal Ilmu Hukum jle Rechtsvinding
Nadirah, Ida
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Religion Arts Humanities Astronomy Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Law Enforcement of Corruption Offenses in Village Budget (APBDes) Development Sector of Salaon Dolok Village Government (Analysis of Court Decision Number: 49/Pid.Sus-TPK/2023/PN Mdn) Andayani, Sintia; Kusbianto, Kusbianto; Nadirah, Ida
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.41

Abstract

This study reviews the judicial decision of the Medan District Court Number 49/Pid.Sus-TPK/2023/PN Mdn on corruption in village fund management (APBDes) in the development sector. In this case, village officials committed authority abuse by falsifying accountability documents, diverting budgeted funds to cover up previous audit findings, and leaving planned physical infrastructure projects uncompleted. The trial's evidentiary process relied on documentary evidence including accountability reports, disbursement records, and details of suspicious transactions plus forensic audit results that confirmed state financial losses amounting to Rp383,896,956.97 as well as witness testimonies supporting these irregularities. Effective law enforcement requires a complete investigation and prosecution with coordination and sanctions proportionate to the crime so that it can serve as a deterrent for similar future acts; however, the quality of judicial decisions and public confidence are still affected by internal problems such as inconsistent integrity and professional capacity of law enforcement personnel, together with external problems such as political interference, inadequate supervision mechanisms, low community legal awareness, and insufficient witness protection. Strengthening institutional independence, inter-agency coordination, oversight intensity, and sustained legal education for communities are essential to achieving greater consistency and credibility in handling village budget corruption cases.
Co-Authors Adi Mansar Agustina, Tania Aksa, Muhammad Faris Andayani, Sintia Ardiyansyah, Amzar Bangun, Revanda Dewi, Inggrid Kusuma Dwi Putri, Dwi Emilia, Liza Hanifah, Ida Harahap, Igor Ivannov Hasibuan, Ardiansyah Hutabalian, Maslon Kencana, Galuh Nawang Koto, Ismail Kusbianto, Kusbianto Limbong, Ferry Susanto Mirsa Astuti Nasution, Putri Handayani Nugraha, Aga Rudiansyah Onny Medaline Panggabean, Ruben Perdana, Surya Ritonga, Sahdani Sagala, Lamhot Heryanto Sahari, Alpi Saragih, Minggu Sitinjak, Dicky Wirawan Tamaulina Br Sembiring Tarmizi Triono Eddy Verawaty, Lenny Waruwu, Khamozaro