Overcoming Criminal Acts of Corruption in Village Fund Financial Management

One of the reform agendas is the eradication of corruption that has taken root and flourished in Indonesia and damaged the image and morals of the Indonesian nation which has not been resolved optimally, various efforts have been made by the government during the reform era until the New Order which have not been able to produce a concrete idea to be able to eradicate corruption evenly. The importance of efforts to supervise and optimize village government awareness will realize clean, honest and transparent village fund financial management in order to realize welfare in the village. The method in this study uses a normative juridical research type. This type of research is focused on examining the application of rules or norms in positive law. The approaches used are legislation (statute approach), conceptual approach (conceptual approach) and case approach (case approach). The results of the discussion of this study are as follows: First, Accountability for the management of village funds by the Village Head who is facing legal problems, namely Unaccountable village financial management is Even though the village head is facing legal problems, accountability for the use of village funds must still be carried out through: Preparation of village financial reports (APBDes), Reports on the realization of the use of village funds to the BPD, sub-district head, and district/city government, Audits by the Regional Inspectorate and BPK. Second, Handling and managing village funds to avoid corruption requires a comprehensive approach, covering aspects of planning, implementation, supervision, and accountability. Third, the concept of regulating and supervising the handling of criminal acts of village fund management to avoid corruption must involve a systemic and participatory approach, with an emphasis on transparency, accountability, and strengthening the institutional capacity of the village. Strengthening Internal Village Supervision, Supervision by the District/City Inspectorate as direct supervisor, Periodic audits from BPKP and BPK on village financial management randomly or thematically and the active role of the Prosecutor's Office and Police through a preventive approach (legal counseling) before repressive (action).