Article Per Year (5 Year)
p-Index From 2021 - 2026
4.784
P-Index
This Author published in this journals
All Journal Journal of Tropical Life Science : International Journal of Theoretical, Experimental, and Applied Life Sciences Jurnal Sumberdaya Hayati JURNAL GALUNG TROPIKA Communications in Science and Technology Jurnal Pengabdian Magister Pendidikan IPA Jurnal Ilmu Keperawatan Anak Jurnal Wana Tropika Proceedings Series on Social Sciences & Humanities ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Algoritma Media Informasi Jurnal Ilmu Multidisplin al-Mawarid Jurnal Syariah dan Hukum (JSYH) Journal of Sustainable Development Issues ESOCHUM: Economics, Social and Humanities Journal Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Venus Velocity: Journal of Sharia Finance and Banking International Proceedings of Nusantara Raya Jurnal Hukum Inconcreto APPA : Jurnal Pengabdian Kepada Masyarakat Berkala Ilmiah Biologi Adil Indonesia Journal Jurnal Sosialita: Jurnal Kajian Sosial dan Pendidikan Jurnal Wana Tropika Dinamika Pendidikan Journal of Literature Review
SUKIRNO
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Transportation Veterinary Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Sustainable Development Issues

 1 
Aligning the Recognition-Subsidiarity Principle and Legal Liability in Vil-lage Financial Management in Indonesia Sukirno; Nabitatus Sa’adaha; Sinaga, Henry; Budi Ispriyarso
Journal of Sustainable Development Issues Vol. 2 No. 2 (2023): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The amount of revenue and expenditure realization of village government per year, which is quite significant, and the ongoing efforts of certain individuals to misuse village finances indicate the need for an effective and efficient legal concept of village financial accountability in Indonesia. This study yields two conclusions based on the normative juridical method using legal principles, legal systematics, vertical and horizontal synchronization levels, concrete legal regulations, the principle of subsidiarity recognition, and existing legal accountability models. First, the principle of subsidiarity recognition in the form of facilitation, emancipation, and consolidation should serve as the basis for village financial accountability in Indonesia. Second, the ideal concept of legal accountability in village financial management, which can foster sustainable development in Indonesian villages, is achieved through establishing and enforcing laws governing strict liability, vicarious liability, secondary liability, and collective liability, both administratively and criminally. It is recommended that there be a revision of the Village Law, which regulates the rights and obligations of each stakeholder in the village, to prevent potential incentives, pressures, motives, rationalizations, and opportunities in village finances, personal and/or joint responsibilities of each stakeholder in case of financial misconduct in the village, the principle of ultimum remedium in the event of financial misconduct in the village, and the imposition of administrative sanctions in the form of interest at the monthly interest rate in cases of financial misconduct in the village.
Co-Authors Afandi, Muhammad Roestam Afandi Agustina Citra Windianingsih Ahmad Randy Aisya, Sitti Aji Syafua’a Pratama Akhmad Darmawan Aldawood, Abdulrahman Saad Amanda Novitasari Ariani, Novita Baiq Rani Dewi Wulandani Budi Ispriyarso Bulkaini (Bulkaini) Carmidah Cordova, Datu Muhammad Dede Ridwan Nugraha Dewi Amaliah Nafiati Dewi Kurniati Dimas Yusuf Afrizal Djoko Kisworo Djoko Kisworo Dwi Retnowati Endang Eko Wati Erlinda Yurisinthae Fiezenzo Laia Filailla, Euis Gaffar Hafiz Sagala Galuh Yunawan Riyadi Gultom, Liony Hari Purwanto HARYANTO Haxa Soeprijanto Hendry Tri Sakti Saragih Heri Retnawati Hidayat Soesilohadi Hilman Niko Kamaruddin, Novie Kurniasih Khafidhoh Kharimah, Kharimah KUNTORO Laudia Bunga Utari Lela, Citra Maulana Safarwadi Maulidiyah Medi Hendra, Medi Megawati Muhammad Mirza Habibie Muhammad Nurdin Mustaqiem, Akhmad Imam Musyarafah Nabitatus Sa’adaha Naufal Hanif Pratama Nurlaili, Fadilla Intan Nur’aini, Shifa Pamungkas, Agung Laksana Hendra Prastya, Muhammad Eka Primahana, Gian Putra, Rayhan Helmyana Qulbi, Siti Shofa Assyifa Rahmawati , Menuk Rahmawati, Linda Tri Ramadhani, Fathur Syahrian Rizki Armayoga Rizna Triana Dewi Rusjayanti, Eni Dwi SINAGA, HENRY Siti Sumarmi Suhendar, Heri Suta Wardianto, Bayu Suyuti Teddy Sunanto Thiwuk Leres Kinanti Tri Effiyanti Tri Nurhidayah Tri Rini Nuringtyas Triwid Syafarotun Najah Vidiati, Cory Wahid Wachyu Adi Winarto Wijayanti, Rizki Nofiana Winkar Setya, Kartika Yuliani Catur Rini Zahra, Aliya Azkia Zul Fauzi, Nizar