Legal Review of the Legal Status and Responsibilities of Village Apparatus in Village Financial Management Based on Home Affairs Regulation Number 113 of 2014 Concerning Village Finances

Abstract

Villages as the smallest government units have a strategic role in national development, especially after the enactment of Law Number 6 of 2014 concerning Villages which provides broader authority in regulating and managing community interests. This increase in authority has implications for increasing village responsibilities, especially in village financial management regulated through the Regulation of the Minister of Home Affairs Number 113 of 2014. This study aims to analyze the legal status of village officials and the form of their legal responsibility in village financial management. The research method used is empirical juridical, namely studying laws and regulations and their implementation in the field, with a case study in Wanajaya Village, Teluk Jambe Barat District, Karawang Regency. The results of the study indicate that village officials have a position as an assistant element to the village head in the administration of government, including in village financial management which includes planning, implementation, administration, reporting, and accountability. In the event of deviations, village officials can be held legally accountable which includes administrative, civil, and criminal responsibilities. Therefore, it is necessary to increase the capacity of village officials and strengthen the monitoring system to realize village financial management that is transparent, accountable, and in accordance with the principles of good governance.