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Optimization of Law No. 6/2014 on Villages as a Prevention of Village Fund Corruption in Sempajaya Village Jefri, Jefri; Wahyu Marpaung, Linda
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33851

Law No. 6/2014 on Villages gives villages broad authority in managing governance and development. The increase in village fund allocations from IDR 20.7 trillion in 2015 to IDR 71 trillion in 2024 places villages at the center of national development. However, along with this, there has been an increase in cases of corruption of village funds, as reported by ICW. Factors causing corruption include unclear regulations, personal factors of the village head, and lack of community participation. Transparency and accountability in the management of village funds are key in preventing corruption. Therefore, optimizing the implementation of the Village Law is necessary to ensure that village funds are used as intended and to avoid legal problems. This research uses an empirical juridical method with a focus on analyzing primary and secondary data, collected through interviews. The approaches include statutory, conceptual, and case, with qualitative data analysis to understand and present the findings. Sempajaya Village has successfully implemented Law No. 6/2014 on Villages by applying transparency and accountability in the management of village funds. Active community participation in the planning, implementation, and monitoring of village funds creates an open and accountable government. This ensures that village funds are used for development, empowerment, and community services, preventing corruption, and realizing independent, strong, and prosperous villages.

OPTIMIZING VILLAGE FUND ALLOCATION TO STRENGTHEN HUMAN RESOURCE CAPACITY IN BUKIT MAKMUR VILLAGE Mendan, Anugerah; Pratama, M. Aviv Adhitya Putra; Rafdi, Hashfi; Jefri, Jefri; Budiman, Budiman
Journal of Social Politics and Governance (JSPG) Vol. 7 No. 2 (2025): Journal of Social Politics and Governance (December)
Publisher : Prodi Ilmu Pemerintahan, Universitas AMIKOM Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24076/3m40kp22

This study aims to analyze the utilization of Village Fund Allocation (ADD) in strengthening human resource capacity in Bukit Makmur Village, Kaliorang Subdistrict, East Kutai Regency. The research approach used is qualitative with a descriptive method. Data were collected through in-depth interviews, direct observation, and documentation studies. Research informants included village officials, community organizations, and beneficiaries selected purposively. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with triangulation of sources and techniques to ensure data validity. The results of the study show that the use of ADD in Bukit Makmur Village is not only focused on physical development but also directed at human resource development through various community empowerment programs. These programs include job skills training such as sewing, cooking, entrepreneurship, and agricultural product processing, capacity building for village officials through technical guidance, and strengthening social institutions such as the PKK and Karang Taruna. The implementation of these programs has had an impact on improving community competence, economic independence, and social participation. In terms of effectiveness and efficiency, ADD management is considered to be on target and accountable, with a budget realization rate of 99.95% and active community involvement in every stage of the activities.

Community Empowerment Through Transparency and Accountability of Village Funds as an Effort to Increase Resource Potential and Independence in Pematang Johar Village Marpaung, Linda Wahyu; Jefri, Jefri; Siahaan, Yannuke Patricia; Abd.Rashid, Muhammad Hafiz; Kanchawongpaisan, Sipnarong; Bao Giang, Pan; Lohart, Thierry Charlson
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.510

This community service activity aims to strengthen transparency and accountability in the management of Village Funds as an effort to increase the potential of resources and independence of Pematang Johar Village, Deli Serdang Regency. The program is implemented through observation, socialization, implementation, and evaluation stages, which are designed to identify village needs, increase the capacity of officials, and strengthen technology-based village governance. The results of the activities show that Pematang Johar Village has a strong commitment to realizing good governance through the use of the Siskeudes application, the implementation of digital village services, and the capacity building of village officials in administrative and financial management. In addition, the potential for rice field ecotourism that is developing in the village contributes greatly to strengthening the local economy and empowering the community. Through strengthening transparency, accountability, and community participation, this program contributes to promoting village independence and supporting sustainable development.

Sinergi Akuntansi dan Aspek Hukum dalam Tata Kelola Pembiayaan Pertanian di Desa Lau Gumba Milawati Br Ginting; Kurnia P. Hutapea; Jefri, Jefri; Obaja Tarigan; Tesalonika Br Tarigan
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.15037

Sektor pertanian memiliki peran strategis dalam menjaga ketahanan pangan dan perekonomian nasional, khususnya di Kabupaten Karo sebagai sentra hortikultura. Petani menjadi aktor utama dalam rantai pasok pangan, namun masih menghadapi berbagai kendala, seperti keterbatasan akses pembiayaan formal, rendahnya literasi keuangan, lemahnya sistem pencatatan, serta kurangnya perlindungan hukum. Kondisi ini menyebabkan pengelolaan keuangan usaha tani tidak akuntabel dan mendorong petani bergantung pada pembiayaan informal yang berisiko tinggi. Urgensi penelitian ini diperkuat oleh komitmen pemerintah terhadap ketahanan pangan berkelanjutan dalam RPJMN 2025–2029, serta fakta bahwa program pembiayaan seperti Kredit Usaha Rakyat (KUR) belum sepenuhnya memenuhi kebutuhan petani kecil. Selain itu, belum tersedianya sistem pencatatan keuangan yang sederhana dan partisipatif serta lemahnya implementasi regulasi perlindungan petani menimbulkan kesenjangan antara kebijakan dan praktik di lapangan. Penelitian ini bertujuan mengidentifikasi praktik tata kelola pembiayaan pertanian di Kabupaten Karo, menganalisis regulasi pembiayaan dan perlindungan petani, mengevaluasi sistem pencatatan serta akuntabilitas keuangan, dan merumuskan model tata kelola pembiayaan yang adil berbasis integrasi akuntansi partisipatif dan perlindungan hukum. Studi difokuskan di Desa Lau Gumba, di mana petani memanfaatkan berbagai program pembiayaan namun masih menghadapi persoalan transparansi, salah alokasi dana, keterlambatan pembayaran, dan potensi sengketa hukum. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan yuridis normatif dan akuntansi partisipatif. Data diperoleh melalui wawancara mendalam, observasi lapangan, serta dokumentasi kebijakan. Penelitian ini diharapkan memberikan gambaran empiris tentang sinergi aspek akuntansi dan hukum dalam mewujudkan good governance pembiayaan pertanian, serta menjadi dasar kebijakan pembinaan bagi pemerintah daerah dan lembaga keuangan. Luaran penelitian ditargetkan berupa publikasi pada Jurnal Terakreditasi Sinta 6.

Implementation of the Omnibus Law: Legislative Impact and Consequences Jefri, Jefri; Rustan, Ahmad; Ichlas, Rudy Iskandar
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.3617

The Implementation of the Omnibus Law in Indonesia through Law Number 11 of 2020 on Job Creation represents a significant step in regulatory reform, encompassing various sectors. This law aims to streamline regulations, enhance investment, and create job opportunities. This study seeks to analyze the impact and implications of the Omnibus Law on legislative politics in Indonesia. Using a qualitative approach and various theoretical frameworks from the fields of law, economics, politics, and sociology, this research examines regulatory changes, legislative processes, and the social, economic, and environmental impacts of the Omnibus Law's implementation. The findings indicate that while the Omnibus Law has the potential to improve the investment climate and economic growth, concerns exist regarding the reduction of workers' rights, negative environmental impacts, and the lack of public participation in the legislative process. The implications for legislative politics include changes in the relationship between central and regional governments, as well as political dynamics at the national and local levels. It is crucial for the government to ensure transparent, accountable, and participatory implementation to achieve sustainable development goals and improve the welfare of the Indonesian people.

Delegated authority and strengthening the role of regional governments in handling human trafficking crimes in Nunukan Regency B, Jauchar; Jefri, Jefri; Hastira, Muh Fichriyadi; Mulka, Sry Reski; Fatimah, Andi Besse
SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Vol 12 No 1 (2026): February 2026
Publisher : LP2M Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/sosio.v12i1.22079

Human trafficking in Indonesia's border regions is closely linked to illegal or non-procedural migration practices, particularly in Nunukan Regency, which borders Malaysia. This situation is exacerbated by a highly centralized governance structure, which limits the role of local governments in responding to the rapid and informal nature of migration and human trafficking. This study aims to analyse the policy framework for handling human trafficking crimes in the context of illegal migration, highlighting the limitations of local government authority in a decentralized system. This study uses a literature review and qualitative policy analysis based on documents, including laws and regulations, national and regional policies, relevant academic literature, and reports from international organizations. The analysis was conducted using a transnational governance framework and the concept of delegated authority. The results of the analysis show that there is a governance gap in the supervision of non-procedural migration, data collection on migrant workers, cross-border coordination, and initial protection of victims of human trafficking due to the dominance of central government authority. These findings are analytical and normative, not empirical, and show that the limitations of local governments' roles are a consequence of the policy's institutional design. This study concludes that the development of a limited, accountable delegated authority scheme has the potential to strengthen local governments' roles in border areas in addressing the link between illegal migration and human trafficking, and recommends further empirical research to test its effectiveness in implementation.

Sinergi Akuntansi dan Aspek Hukum dalam Tata Kelola Pembiayaan Pertanian di Desa Lau Gumba Milawati Br Ginting; Kurnia P. Hutapea; Jefri, Jefri; Obaja Tarigan; Tesalonika Br Tarigan
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.15037

Sektor pertanian memiliki peran strategis dalam menjaga ketahanan pangan dan perekonomian nasional, khususnya di Kabupaten Karo sebagai sentra hortikultura. Petani menjadi aktor utama dalam rantai pasok pangan, namun masih menghadapi berbagai kendala, seperti keterbatasan akses pembiayaan formal, rendahnya literasi keuangan, lemahnya sistem pencatatan, serta kurangnya perlindungan hukum. Kondisi ini menyebabkan pengelolaan keuangan usaha tani tidak akuntabel dan mendorong petani bergantung pada pembiayaan informal yang berisiko tinggi. Urgensi penelitian ini diperkuat oleh komitmen pemerintah terhadap ketahanan pangan berkelanjutan dalam RPJMN 2025–2029, serta fakta bahwa program pembiayaan seperti Kredit Usaha Rakyat (KUR) belum sepenuhnya memenuhi kebutuhan petani kecil. Selain itu, belum tersedianya sistem pencatatan keuangan yang sederhana dan partisipatif serta lemahnya implementasi regulasi perlindungan petani menimbulkan kesenjangan antara kebijakan dan praktik di lapangan. Penelitian ini bertujuan mengidentifikasi praktik tata kelola pembiayaan pertanian di Kabupaten Karo, menganalisis regulasi pembiayaan dan perlindungan petani, mengevaluasi sistem pencatatan serta akuntabilitas keuangan, dan merumuskan model tata kelola pembiayaan yang adil berbasis integrasi akuntansi partisipatif dan perlindungan hukum. Studi difokuskan di Desa Lau Gumba, di mana petani memanfaatkan berbagai program pembiayaan namun masih menghadapi persoalan transparansi, salah alokasi dana, keterlambatan pembayaran, dan potensi sengketa hukum. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan yuridis normatif dan akuntansi partisipatif. Data diperoleh melalui wawancara mendalam, observasi lapangan, serta dokumentasi kebijakan. Penelitian ini diharapkan memberikan gambaran empiris tentang sinergi aspek akuntansi dan hukum dalam mewujudkan good governance pembiayaan pertanian, serta menjadi dasar kebijakan pembinaan bagi pemerintah daerah dan lembaga keuangan. Luaran penelitian ditargetkan berupa publikasi pada Jurnal Terakreditasi Sinta 6.

INTEGRASI PENDEKATAN AKUNTANSI DAN HUKUM DALAM TATA KELOLA PEMBIAYAAN PERTANIAN DI KABUPATEN KARO Ginting, Milawati Br; Jefri, Jefri; Tarigan, Eginta Br
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0t9qd283

Penelitian ini bertujuan untuk menganalisis tata kelola pembiayaan pertanian di Kabupaten Karo dengan mengintegrasikan pendekatan akuntansi partisipatif dan regulasi hukum. Data dikumpulkan dari 170 petani di 17 kecamatan melalui kuesioner dan wawancara semi-terstruktur. Analisis dilakukan secara kualitatif-deskriptif dengan triangulasi sumber dan metode. Hasil penelitian menunjukkan bahwa 49,4% petani masih bergantung pada tengkulak, 57,6% tidak melakukan pencatatan keuangan, dan 65,3% tidak mengetahui adanya regulasi perlindungan petani. Temuan ini mengindikasikan perlunya model tata kelola pembiayaan berbasis integrasi hukum dan akuntansi partisipatif. Implikasi penelitian ini dapat memperkuat literasi keuangan petani, meningkatkan akuntabilitas pembiayaan, dan memberikan masukan kebijakan bagi pemerintah daerah.

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