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AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN NEGARA OLEH PEMERINTAHAN DESA SEBAGAI BENTUK TANGGUNG JAWAB PEMERINTAH Mannan, Faidhul; Dairani, Dairani; Bari , Fathol
HUKMY : Jurnal Hukum Vol. 3 No. 2 (2023): HUKMY : Jurnal Hukum
Publisher : Fakultas Ilmu Sosial dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/hukmy.2023.v3i2.364-383

Abstract

In the 1945 Constitution of Indonesia, the government of the Republic of Indonesia acknowledges the existence of villages, customary rights, and commits to respecting diversity while providing constitutional protection to all village communities. Village governments are entrusted with the responsibility of managing village finances in accordance with the provisions set forth in Law Nomor 6 of 2014 concerning Villages. This responsibility encompasses financial management, assets, and village income, all aimed at improving the quality of life for the village population. Despite the potential for issues such as fraud and corruption committed by village officials or village governments, this research primarily focuses on the position of village finances within the framework of national financial oversight and the implementation of supervision over village financial management in accordance with village financial regulations in Indonesia. To establish the position of village finances as an integral part of national finances, there is a need for new legal provisions and incentives that unequivocally state that village finances are indeed a component of national finances. The implementation of oversight over national financial management is governed by Regulation of the Minister of Home Affairs Nomor 73 of 2020, whicinvolves various stages including planning, execution, reporting, and follow-up supervision.
Exposing Discrepancies in Indonesia's Legislative Processes: Mengungkap Ketidaksesuaian dalam Proses Legislasi di Indonesia Mannan, Faidhul; Ramzy, Isvandiar Muhammad; Rato, Dominikus; Setyawan, Fendi
Indonesian Journal of Innovation Studies Vol. 25 No. 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v25i2.1069

Abstract

This study critically examines the application of Indonesia’s Law Number 12 of 2011, which governs legislative processes with principles aimed at ensuring clarity, justice, and accountability. Utilizing a normative research method, the analysis synthesizes relevant literature and legal documents to explore the practical implementation of these principles. The findings reveal significant discrepancies between the theoretical framework and its practical execution, suggesting that while the law establishes a robust basis for legislation, its effectiveness is hindered by gaps in application. This research underscores the need for policy refinement and offers actionable insights for enhancing the functionality and integrity of legal systems globally. Highlights: Theory vs. Practice Gap: Reveals discrepancies between legislative principles and their real-world application. Legal Framework Effectiveness: Discusses how implementation gaps impact legal integrity. Policy Improvement Suggestions: Provides recommendations for enhancing legislative processes. Keywords: Policy Implementation, Legal Integrity, Principles, Concepts, Legislation