This study analyzes the conceptual boundary between administrative errors and corruption offenses in village fund management and critiques the existing system of criminal accountability in law enforcement practice. Using a normative legal research method with statutory, conceptual, and case approaches, this study identifies a research gap in the absence of a systematic framework distinguishing administrative errors from criminal acts, as prior studies have focused mainly on governance and general corruption issues. The findings reveal that the lack of clear parameters leads to administrative irregularities being directly classified as criminal offenses, resulting in overcriminalization, neglect of mens rea, and inconsistency with the principles of no punishment without guilt and proportional justice. The novelty of this study lies in proposing a conceptual framework to differentiate administrative errors from criminal acts as a basis for a more proportionate criminal liability system. Accordingly, the study recommends clarifying normative parameters and reorienting law enforcement by positioning criminal law as ultimum remedium to ensure a more just, proportional, and contextual legal system.
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