Juridical Review on Accountability of Implementing Village Income and Budget Allowance

Abstract

This Republic of Indonesia Ministerial Regulation No.113 of 2014 concerning on village fund management Article 40 paragraph (1) and (2) states accountability report on the realization of APBDes as referred to in Articles 37 and 38 in written information to the public and media provided easily accessible to the public and information media referred in paragraph (1), among others, notice boards, community radio, and other information. However, the problem of human resources (HR) which is the village apparatus, still lacks accountability to manage APBdes, as well as the age and computer knowledge perspective, systematics to be implemented is quite difficult, which will be resulted irregularities village funds. The constitution tends to provide legal certainty because there are still violations. Is the accountability of the APBdes implemented transparently? The research objective is to identify the transparency of APBDes accountability. This research shows that regulating law has not able to function as expected, which made many village heads who are not transparent about the APBDes and made many deviations occur are detrimental to the State and communities.