Pertanggungjawaban Pidana Atas Tindak Pidana Korupsi Pengelolaan Anggaran Desa yang Dilakukan oleh Kepala Desa (Studi Putusan Pengadilan Negeri No. 26/Pid.SUSTPK/2021/PN.Kdi)

Abstract

The criminal act of corruption in village budget management occurs systematically and widely, harms state finances and the state economy, and is a violation of the social and economic rights of the community at large. The impact of corruption so far has also hampered the continuity of national development. Village Funds and Village Fund Allocation are one of the most fertile and systemic media of corruption which is a major source of misuse of village budgets which contributes greatly to the deterioration of village services and development. The purpose of this study is to find out the legal regulations for corruption in village budget management, to examine how criminal accountability for corruption in budget management in District Court Decision Number 26/Pid.SUS-TPK/2021/PN. Kdi as well as efforts to recover state financial losses, obstacles and constraints faced by the government. The research method used is a normative juridical research method that is descriptive analysis The theories used are criminal policy theory, criminal responsibility theory and law enforcement theory. The source of research data used is secondary data in the form of covering primary legal materials, secondary legal materials and tertiary legal materials. The data collection techniques and tools used are library research and documentary studies. Data analysis in this study used qualitative data analysis methods. Based on the results of research on village budget corruption, it was found that the budget management policy applies principles that do not conflict with the law. The legal policy is a unilateral statement of will of the organs of government and carries consequences. Perpetrators of village budget corruption in the event of unlawful acts that cause state losses cannot be separated from the formulation of the provisions of Law Number 31 of 1999 jo Law Number 20 of 2001 concerning the Eradication of Criminal Acts of Corruption. That the criminal responsibility of perpetrators of village budget corruption is related to the accountability of the position as village government administrator and Individual Accountability in Article 2 and Article 3 of the PTPK Law that the subject of the law is corporations, civil servants and individuals where personal responsibility gives birth to criminal liability. The process of recovering state financial losses due to corruption in the Indonesian criminal justice system has been carried out in Indonesia using the existing legal framework, especially using Law Number 31 of 1999 on the Eradication of Criminal Acts of Corruption, the Criminal Code and the Criminal Procedure Code along with the Civil Approach.and on the government's efforts to overcome village budget corruption can be seen from the establishment of the Village Fund Task Force and Village Community Assistance.