Village financial management has become a crucial aspect
of village governance, especially following the increase in village fund
allocations from the central government. Research conducted by Nazaruddin and
Zainuddin from Universitas Muhammadiyah Sumatera Utara in May 2026 analyzes the
strategic role of the Village Head in creating a transparent, accountable, and
participatory financial management system to prevent the abuse of authority.
Background and Issues
Given the large amount of funds managed, villages face
significant challenges in oversight. Practices of abuse of authority and
corruption are still frequently encountered, stemming from a lack of
transparency and weak supervision. This study aims to examine the role of the
Village Head based on the latest legal framework: Law No. 3 of 2024 concerning
the Second Amendment to Law No. 6 of 2014 concerning Villages, and Government
Regulation No. 16 of 2026.
Research Methodology
This study utilizes a normative legal research method with a statute approach. The researchers
analyzed various regulations related to village financial management to
formulate the ideal role and anti-corruption measures that must be undertaken
by the Village Head.
Key Findings
The research reveals several important points regarding
the role of the Village Head:
- · Holder of Power: The Village Head is the holder of authority in village financial management. Therefore, the integrity and commitment of the Village Head are the primary determinants of whether financial governance will be clean or vulnerable to corruption.
- · Transparency and Accountability: The Village Head is obligated to ensure that every stage—from planning and implementation to reporting—is conducted openly and remains accountable to the community.
- · Public Participation: The management of village funds must involve community participation, not only in physical development but also in monitoring the use of funds to ensure they are targeted effectively.
- · Legal Compliance: The implementation of Law No. 3 of 2024 and Government Regulation No. 16 of 2026 serves as the primary legal instrument that must be used as an operational guide to minimize loopholes for corruption.
Implications for Village Governance
The authors emphasize that to realize a corruption-free
village:
2. Strict Oversight Systems: It is essential to build internal oversight systems that involve the Village Consultative Body (BPD) and the community to prevent uncontrolled concentration of power.
3. Competency Enhancement: The capacity of the Village Head and village officials must be continuously improved in understanding dynamic village financial regulations to avoid administrative violations that could lead to criminal acts of corruption.
Author
Profile:
·
Nazaruddin
·
Zainuddin
Research Source: Nazaruddin, & Zainuddin. (2026). "The Role
of the Village Head in Realizing Corruption-Free Village Financial
Governance". Contemporary
Journal of Applied Sciences (CJAS), 4(5), 541-550.
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