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All Journal Masalah-Masalah Hukum NOTARIUS LAW REFORM Diponegoro Law Journal Pandecta Lentera Hukum IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Jurnal Daulat Hukum Jurnal Akta Administrative Law & Governance Journal Jurnal Meta-Yuridis JURNAL PEMBANGUNAN HUKUM INDONESIA Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Law Development Journal Refleksi Hukum: Jurnal Ilmu Hukum Journal of Sustainable Development Issues Kanun: Jurnal Ilmu Hukum Pandecta : Jurnal Penelitian Ilmu Hukum (Research Law Journal)
Budi Ispriyarso
Fakultas Hukum, Universitas Diponegoro
Religion Humanities Economics, Econometrics & Finance Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Journal of Sustainable Development Issues

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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

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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 Achmad Busro Adissya Mega Christia Adiyanta, F.C. Susila Agus Sarono, Agus Alkautsar Raga Trenggono Aminah Aminah Aminah Aminah Ana Silviana Anggit Sulistiawan Ani Purwanti Anindita, Amoghasiddi Dewi Anindita, Ivan Rifqi Apri Yahya, Muhammad Aprista Ristyawati Arumsari, Soima Desy Arwi, Fauzan Bintoro, Kusumo Wahyu Cinantya Kumaratih Dani Amran Hakim Dwi Budi Santoso Fifiana Wianaeni Gani Gunawan Gunawan Bayu Kumoro Habibie Rahmatullah Hayasinana, Khalida Henny Juliani, Henny Hesliano Winerungan, Lucky Huda, Muhammad Chairul Husainy, Haedar Hakim Irma Cahyaningtyas, Irma Kadek Cahya Susila Wibawa Kartika Widya Utama Khusnul A'in, Aprilianita Koko Sandro Okto Maulana Kurniawan, Dicky Lis Setiyowati Lis Setiyowati Maharani Sukma, Novira Maimanah, Zahra Amalia Mohammad Ghozali Muchamad Ja'abik Fatchullah Muchamad Satria Endriana Muhamad Fadli Maghribi Mujiono Hafidh Prasetyo Nabitatus Sa’adah Nabitatus Sa’adaha Narindra, Janitra Syena Natalis, Aga Ngodimo, Ngadimo Noor Ulum, Rakhmansyah Akhmad Nuriya, Ellida Nurkharisma, Dina Paramita Prananingtyas Pingkan Meylinda Palar, Vincensya Pratiwi, Clariesha Vetriani Pratiwi, Rizky Ika Prima Satya Irianto Pujiyono Rahman, Roni Nur Rahmawan, Mohammad Iqbal Rakhmansyah Akhmad Noor Ulum Reza Pramasta Gegana Rizkityas Sekar Handini Rizky Dian Bareta Rizky Dian Bareta Sa'adah, Nabitatus Salsabila, Ditiya Setiyowati, Lis SINAGA, HENRY Soviani, Arsy SUKIRNO Susila Wibawa, Lery Kristofer Panjaitan Susila Wibawa, Muhammad Ikhwanurrohiim Septenta Untung Sri Hardjanto Widya, Emy Zarkassi, Heyder Lutfi