Electronic Theses and Dissertation

Penelitian ini dilatar belakangi pada regulasi Permendagri No. 20 Tahun 2018 yang memberikan wewenang kepada keuchik dalam mengatur keuangan desa dengan prinsip akuntabilitas dan transparansi, terutama di provinsi Aceh. Permasalahan utama dalam penelitian ini bukan terletak pada ketiadaan regulasi, melainkan pada kelemahan normatif dalam perumusan kewenangan dan sanksi terhadap keuchik yang belum menjamin kepatuhan terhadap prinsip akuntabilitas dan transparansi pengelolaan APBG, serta dalam praktiknya, masih banyak ditemukan permasalahan seperti penyalahgunaan wewenang, lemahnya pengawasan, dan rendahnya partisipasi masyarakat.

Penelitian ini bertujuan untuk menganalisis kewenangan keuchik dalam pengelolaan APBG berdasarkan Permendagri Nomor 20 Tahun 2018, menelaah penerapan prinsip akuntabilitas dan transparansi dalam pengelolaan APBG, serta mengkaji efektivitas pengaturan sanksi terhadap keuchik ditinjau dari asas efektivitas hukum dan kepastian hukum.

Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Data yang diperoleh melalui analisa regulasi yang mengatur terkait kewenangan keuchik yaitu antara regulasi pusat dan daerah. Serta menilai efektifitas sanksi yang ditetapkan terkait kewenangan yang di berlakukan.

Hasil penelitian menunjukkan bahwa secara normatif kewenangan keuchik dalam pengelolaan APBG telah diatur dengan jelas, namun dalam praktik masih terdapat kesenjangan antara norma hukum dan pelaksanaannya. Pengaturan sanksi terhadap pelanggaran pengelolaan APBG belum efektif karena bersifat administratif, lemahnya mekanisme pengawasan, serta rendahnya daya paksa hukum, sehingga belum mampu memberikan efek jera dan menjamin kepatuhan terhadap prinsip akuntabilitas dan transparansi.

Disarankan perlunya penguatan pengaturan sanksi dan mekanisme pengawasan terhadap keuchik agar pengelolaan APBG dapat terlaksana secara transparansi, akuntabilitas, dan sesuai dengan prinsip tata kelola pemerintahan yang baik.

This research is grounded in the regulatory framework of Minister of Home Affairs Regulation Number 20 of 2018 (Permendagri No. 20/2018), which grants authority to the keuchik (village head) to manage village finances based on the principles of accountability and transparency, particularly within the Province of Aceh. The primary issue addressed in this study does not lie in the absence of regulation, but rather in the normative weaknesses in the formulation of authority and the imposition of sanctions on keuchik, which have not adequately ensured compliance with the principles of accountability and transparency in the management of the Village Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Gampong / APBG). In practice, various problems persist, including abuse of authority, weak supervisory mechanisms, and low levels of community participation. This study aims to analyze the authority of the keuchik in managing the APBG under Minister of Home Affairs Regulation Number 20 of 2018, to examine the implementation of accountability and transparency principles in APBG management, and to assess the effectiveness of sanctions imposed on keuchik from the perspective of the principles of legal effectiveness and legal certainty. This research employs a normative legal research method, utilizing both statutory and conceptual approaches. The data are obtained through the analysis of regulatory frameworks governing the authority of the keuchik, including both central and regional regulations, as well as through an evaluation of the effectiveness of sanctions associated with the exercise of such authority. The findings indicate that, normatively, the authority of the keuchik in managing the APBG has been clearly regulated; however, in practice, there remains a gap between legal norms and their implementation. The regulation of sanctions for violations in APBG management has not been effective, as it is predominantly administrative in nature, accompanied by weak supervisory mechanisms and limited legal enforceability. Consequently, such sanctions have not produced a deterrent effect nor ensured compliance with the principles of accountability and transparency. It is therefore recommended that the regulatory framework concerning sanctions and supervisory mechanisms over the keuchik be strengthened in order to ensure that APBG management is carried out in a transparent, accountable manner and in accordance with the principles of good governance.