A REVIEW OF VILLAGE FINANCIAL GOVERNANCE: REGULATORY HARMONIZATION AND THE OPTIMIZATION OF OVERSIGHT TO ACHIEVE ACCOUNTABILITY IN INDONESIA
DOI:
https://doi.org/10.24246/jrh.2025.v10.i1.p45-66Keywords:
Harmonization, Village Finance, Village Fund, OversightAbstract
The strengthening of village financial governance following the enactment of the Village Law has significantly increased local fiscal capacity. However, this expansion has not been accompanied by adequate regulatory harmonization within Indonesia’s state financial system. This study analyzes the disharmony between the Village Law and the State Finance Law package and its implications for accountability and oversight effectiveness. This study uses a normative legal approach with regulatory analysis, empirical data, audit findings from the Audit Board of the Republic of Indonesia (BPK), and reports from Indonesia Corruption Watch (ICW). The results show a fragmentation of accountability arising from the ambiguous status of villages within the state financial structure, the absence of integrated fiscal reporting mechanisms, and weak loss-recovery procedures and risk-based supervision. Oversight by internal supervisory bodies and village representative institutions remains constrained by limited capacity and coordination, while external audit involvement lacks systemic integration. The study recommends regulatory harmonization and the integration of fiscal reporting and supervisory mechanisms into the national public finance architecture to strengthen transparency and public accountability.
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Refleksi Hukum: Jurnal Ilmu Hukum is licensed under a Creative Commons Attribution 4.0 International License.
