ΩMuhammad Ikram Alfareza , Nuru Qamar, Murshid Murshid
Faculty of Law, Muslim University of Indonesia
ΩCorrespondent Email : ikramalfareza759@gmail.com
This study aims to determine the system of handling cases of corruption of village funds at the District Attorney of Gowa Regency and what factors influence the handling of corruption of village funds at the District Attorney of Gowa Regency. This research uses empirical research methods conducted at the District Attorney of Gowa Regency. Primary and secondary data were obtained using various data collection methods, including interviews, and literature reviews conducted as part of the field study. The author will write a research report by clearly presenting the research findings, which will be drawn from descriptive and qualitative analysis of the data collected. The results of this study indicate that the case handling system for corruption of village funds at the District Attorney of Gowa Regency is considered to be quite optimal in handling corruption cases in Gowa Regency, although sometimes there are still obstacles in the process of handling this case, but the court is able to overcome them and influencing factors in the handling of corruption of village funds at the District Attorney of Gowa Regency, namely the lack of ability of village officials in handling finances, regulatory factors related to regulations governing villages, and community factors such as lack of supervision in the management of village funds. It is hoped that through regular training for village officials on financial governance, applicable regulations, and the preparation of transparent and accountable accountability reports, it can improve the understanding of village officials in carrying out their duties and it is hoped that the strengthening of internal supervision by APIP and community involvement in external supervision can increase the effectiveness of supervision of village fund management. In addition, it is expected that the development of a reporting system that is easily accessible and provides protection to reporters, can strengthen transparency and prevent misuse of village funds. With a good reporting mechanism, it is expected to create a more accountable and open system for the community.
Keywords: handling corruption, village funds, gowa district attorney's office
Regency Goa as one of the areas in South Sulawesi Province also do not escape from problem This . Based on data from District Attorney 's Office Gowa , some case act criminal corruption related Village Fund management is found in several villages in this area , such as Gentungang Village , which was once become example direct existence act criminal this . [1] Frequent problems appear includes budget mark-up project , report fictitious , until use of funds that are not in accordance with its purpose . [2] Condition This show existence indication abuse authority by individuals head village and also device village others . In addition , the weakness internal village supervision as well as lack of participation public in supervise the way development the village is also one of the reason the emergence practice corruption mentioned . [3]
Understanding act the crime that exists in the Criminal Code (KUHP ) often called with the term " strafbaarfeit ". Because the former Constitution No give explanation Details about term this , the experts law criminal tend use other terms such as act criminal , act criminal , incident criminal , or offense For explain the intent and purpose . The term " strafbaarfeit " comes from from Dutch language consisting of from three words, namely " straf " which means punishment or criminal , " baar " which means can or may , and " feit " which means act , event , violation , or action . Therefore that , " strafbaarfeit " can interpreted as incident or actions that can convicted . [4]
Village Fund Management does not always walk smooth . Cases misuse of funds is often the case highlight public , both at the level national and also local . Based on data from the Ministry of Finance , the allocation of Village Funds continues increase from year to year , start from Rp 20.67 trillion in 2015 to reaching IDR 71 trillion in 2024. [5 ] Increasing allocation This should accompanied with improvement transparency , accountability and oversight in its use . However , the facts on the ground show existence various issues that indicate weakness system supervision and implementation law , in particular in handle act criminal corruption at the level village . [6]
One of problem main issues faced is ambiguity mechanism supervision and action by the authorities . In accordance with Article 26 of the Law Number 6 of 2014, head village own authority For organize and manage finance village in accordance with regulation applicable legislation . [7 ] However , great authority This without accompanied with adequate supervision precisely cause potential abuse authority . In addition , although Already there is apparatus government internal watchdog like Regional Inspectorate , implementation supervision Still not optimal because limitations source power and access information . [5]
Case study in the District Goa show that problem corruption in Village Fund management is not only happen Because weakness supervision and enforcement , but also because lack of understanding public village about importance management transparent and accountable finance . The low level education and understanding public to existing regulations often exploited by certain individuals certain For do practices corruption . In addition , the culture permissive to corruption that still exists thick in society also becomes one of challenge in eradication corruption at the level village . [8]
In addition , the framework existing law related Village Fund management is also necessary strengthened so that it can give certainty law for parties involved . [8 ] For example , the regulations governing about mechanism supervision and accountability the use of Village Funds is necessary clarified so as not to cause multiple interpretations in the field . [9] As example , existing provisions in Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Management Village Finance is necessary synchronized with rule related supervision and sanctions in anti- corruption law . This is important For prevent the occurrence misuse of funds committed in a way systematic . [10]
The above explanation is also in line with Islamic teachings . In many the message written in the Qur'an, the problem about corruption is also written with clear in Surah Al-Baqarah verse 188 which reads : Translation , don't You Eat treasure among You with false path and ( do n't ) you carry ( the matter of ) wealth That to the judges with mean that you can eat part other people 's property with the path of sin, even though You know .
Types of research This is study legal empirical , meaning the issues raised , discussed and explained use the facts in the field taken from behavior human , good verbal behavior that can be obtained from interview and also behavior real thing that is done through observation directly . [11] Study law empirical often conceptualized as method For review function from a law or rule law in matter its implementation in the field so that it can obtain data in directly . Research law empirical requires primary data, namely data that comes from sources from interest man in life socialize . [12]
In the system Handling case act criminal corruption , Gowa District Attorney's Office own role strategic as institution responsible prosecution answer in handle various case criminal , whether involving public general and also state apparatus . Procedure Handling case at the Gowa District Attorney's Office covers a series stages , start from reception file case from investigator , research completeness files , compilation demands , up to the prosecution process in court . [13] Procedure This aiming For ensure that every legal process done in a way professional , accountable and appropriate with provision regulation legislation . As explained in interview with Mrs. Dhanik as Sexy Criminal Special explain :
" Gowa District Attorney's Office in to know and reveal case village fund corruption that is started from stage Investigation . Article 1 number 5 of the Criminal Procedure Code, provides understanding to investigation namely : " Investigation is a series action investigator For search and find a alleged incident as act criminal use determine can or whether or not done investigation according to the way it is arranged in Constitution this ." Investigator Because his obligation have authority accept report , search description and goods evidence , ordering stop a suspicious person and ask as well as inspect sign Identifier yourself , and hold other actions according to responsible law . Based on source or information from public Good in a way personal , institutional agency private , government , and/ or from Intelligence Prosecutor's Office , there is Allegation act criminal corruption , then party prosecutor's office can do investigation with based on evidence enough . However of course report from public sometimes No equipped with sufficient evidence , the parties prosecutor's office based on report existence Allegation act criminal corruption followed up with form a team accompanied by with Warrant Operation Intelligence Judicial , in team formed consisting of a number of prosecutor with varying amounts depends big and small cases and availability power prosecutor .” Mrs. Dhanik As Sexy Criminal Special more carry on explain about procedure special : “ There is no procedure special . All done based on existing stages in investigation ." Furthermore , it was explained by Mrs. Dhanik as Sexy Criminal Specifically , he say that :
“ As far as This coordination between Gowa District Attorney's Office with Apparatus Government Internal Supervisory (APIP) is sufficient Good specifically in supervise management use of village funds in the Regency Gowa ” Statement the show that Gowa District Attorney's Office and Apparatus The Government Internal Supervisory Agency (APIP) has Work same effective in supervise village fund management in the Regency Gowa . Coordination This covers supervision administrative by APIP and follow-up carry on law by the Prosecutor's Office If found violation . Synergy This aiming For prevent misuse of village funds , accelerate Handling cases , and ensure funds are used in a way transparent as well as beneficial for society . Mrs. Dhanik As Sexy Criminal Special added : “Very effective , according to with instruction leader center in matter This the attorney general who gave mandate that prosecutor's office play a role important in enforcement law especially in prevention and action criminal corruption through approach humanistic law ”
From the discussion above can it is said Work same good between Gowa District Attorney's Office and APIP in village fund supervision has help prevent abuse as well as ensure management finance village done in a way transparent and accountable . Investigation and coordination process based on clear rules become key effectiveness Handling case corruption in the region .
Lack of understanding apparatus village regarding governance finance village be one of factor the main factors that contribute to the misuse of village funds . Many devices a village that has not been own ability adequate in manage finance in a way transparent and accountable , especially in matter planning , implementation , to reporting accountability finance . As for the Head of Gentungang Village Subdistrict West Bajeng , Syarief Esa said that : Village fund management done through five main stages : Planning is carried out through deliberation village , appropriate implementation with planning that has been agreed , orderly administration administration become priority , reporting in the form of all report must made in a way periodic and accurate and accountability is carried out in a way transparent to community and parties authorized .” More continued the Head of Gentungang Village Subdistrict West Bajeng , Syarief Esa said about challenge in village fund management : "We talk challenge , actually like this , if throughout We do in accordance with corridor , according to with instructions , according to with rules of the game, what to do There is challenges ? What's there? challenge when We No road in accordance with existing provisions , according to with existing instructions .” The low capacity This often caused by lack of training or assistance provided to they related regulations and procedures in force . In some case , compilation report finance done in a way haphazard or No in accordance with provisions that have been set by the government . As a result , the gaps open administration This give opportunity for person certain For do action corrupt , good in a way on purpose and also Because negligence . This is become challenge Serious in create clean and proper management of village funds target .
Mr. Head of Gentungang Village Subdistrict West Bajeng , Syarief Esa said things that agree about above : “ Here , back to problem beginning in matter management and planning use of village funds . So, if the first innovation just what we apply That just how We go out from the rails. If that We apply , so that it doesn't happen There is innovations , if That We apply in accordance with existing rules , innovation What again what we need ? Which of course , I think is just coaching , delivery to all over staff village , every apples morning , we convey That How We fortify yourself , how We avoid from problems , especially problem law . Not only village funds , but all over problems that can be leading to problem law that can overwrite we . Yes it is , and every meeting , every , we convey That just .” [14]
Mr. Head of Gentungang Village Subdistrict West Bajeng , Syarief Esa too added : “Because it always There is activity socialization , training . Both those budgeted by PMD, even those that are usually held activities This in device investigation company . Secondly , the inspectorate is also intensive That monitor we , imply We For assistance in every job which means still to build We . So the inspectorate and investigation company strive for steps coaching to We so that No impression with his name problem law so that other staff and me alone can also built .” [1]
As for the opinion from Mrs. Dhanik As Sexy Criminal Special to argue that :
" Strengthening Governance, strengthening This aiming For increase efficiency and effectiveness clear work as well as measurable to the village that will done through a number of survey related planning , implementation , accountability answer Village budget and control gratification , bribery and conflict interests in the village . Strengthening Supervision , strengthening This aiming For know whether results implementation work done in accordance with plans , orders , goals , or policies that have been determined . Strengthening supervision important done as effort control towards the management process village as well as performance from device village in prevention corruption ."
Supervision from internal parties ( Regional Inspectorate ) and external often not effective . Lack of routine audits and lack of transparency make it easier the occurrence deviation . Consequences weakness supervision said , the potential misuse of village funds the more increase , good in form embezzlement , forgery documents , as well as use of funds that are not in accordance with planning . Internal supervision carried out by the Regional Inspectorate is often only nature administrative without investigation deep to potential violation . While that , supervision external , such as from society and institutions supervisor independent , often hindered by lack of access information that should be can accessed in a way open to the public . [7]
Condition This create situations where the device village feel free For act without Afraid detected , especially If No There is mechanism effective reporting or action strict law to violation . Without the existence of regular and in-depth audits , gaps This Keep going become opportunity for person certain For ignore principle accountability and harm finance village . Therefore that , reform is needed in system supervision , including improvement auditor capacity , utilization technology For transparency finance village , and involvement active public in monitor use of village funds . [15]
Corruption in village fund management often happens Because existence combination opportunities , weaknesses system control , and personal motives from perpetrator . Opportunity appear when system management finance village own gap that can utilized , such as lack of supervision strict , procedure administration that is not transparent , or lack of routine audits. The situation This give room for device village or party related For misuse of funds without worry detected .
Temporary that , its weak internal control worsens conditions . Ideal internal control covers procedure strict reporting , restrictions access finance , and verification document often not applied with good . Lack of the check and balance system allows One individual or group own control full towards village funds , so that vulnerable misused For interest personal .
On the other hand , personal motives also become factor significant . Some individual Possible face pressure economy , such as need urge For sufficient need family , or feel that salary received No comparable with not quite enough responsibility that is carried . This is can push they For look for profit addition through action corruption . In addition , the desire For to obtain riches or higher social status tall often become another reason that drives somebody For do action oppose law .
Third factor This each other interact , create supportive conditions the occurrence corruption in management of village funds . Therefore that , is needed steps strategic For narrow down opportunity corruption , strengthening internal control , and instill values integrity among apparatus village .
Based on study writer , then can interesting conclusion that : System Handling case act criminal corruption of village funds at the District Attorney 's Office Goa rated Already quite optimal in handle case act criminal corruption in the district gowa , even though sometimes Still There is obstacle in the process of handling case this , however court capable overcome it and the factors that influence the handling act criminal corruption of village funds at the District Attorney 's Office Goa that is lack of ability device village in handle finance , factors regulation that is related regulations that govern about the Village, as well as factor public like lack of supervision in management of village funds . The suggestions are based on writing above researcher give advice as following It is expected through regular training for device village regarding governance finance , applicable regulations , and compilation report transparent and accountable accountability , can increase understanding apparatus village in operate task them . With existence intensive assistance , it is hoped potential error administration and misuse of village funds can minimized , so that management finance village more efficient and appropriate with applicable and expected provisions with strengthening internal supervision by APIP and involvement public in supervision external , can increase effectiveness supervision to management of village funds . In addition , it is expected development system easy reporting accessible and provide protection to reporter , can strengthen transparency and prevent the occurrence misuse of village funds . With mechanism good reporting is expected can create more system accountable and open for public .
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