<![CDATA[This study examines the construction of juridical-administrative supervision in achieving accountability in village financial management and identifies normative obstacles that potentially generate maladministration in Donggala Regency. This normative legal research employs statutory and conceptual approaches, supported by a case approach, through a prescriptive analysis of primary and secondary legal materials. The findings demonstrate that village financial accountability remains constrained by an imbalance in the supervisory framework, as existing regulations emphasize formal and repressive administrative examination after budget utilization rather than preventive-substantive supervision from the planning stage. This condition is reinforced by vague norms concerning material evaluation indicators, supervisory time limits, and follow-up mechanisms, creating legal uncertainty and opportunities for uncontrolled discretion that may result in maladministration. The study further identifies a gap between formal compliance and substantive accountability, indicating that transparency and documentary compliance alone are insufficient to ensure the legality of village governmental actions. The novelty of this study lies in the Integrated Multi-Layered Supervision Model, which integrates the Badan Permusyawaratan Desa as internal oversight, the Camat as preventive-juridical supervision, and the Regional Inspectorate as repressive supervision and an early warning system. This model reorients supervision from administrative compliance toward preventive juridical accountability based on authority, procedure, substance, and the General Principles of Good Governance thereby strengthening early prevention of maladministration from the planning stage.]]>
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