Accountability For Corruption Of Village Funds By The Head Of Paridanggaran Village Toba Samosir Regency (Study Verdict Number: 55 / Pid.Sus-TPK/2018 / FR.Mdn)

Uli Panjaitan, Kusbianto Kusbianto, Melki Suhery Simamora

Abstract


Cases of abuse that occur in village fund management are carried out with various modus operandi such as drafting a budget above the market price and then paying based on other agreements, borrowing while the village fund by moving funds to a personal account and then not being returned. The formulation of the problem is how the village fund deviation by The Village Head of Paridanggaran, Toba Samosir regency, North Sumatra Province, how the accountability of perpetrators of village fund corruption in the decision of PN. Tipikor Number : 55 / Pid.Sus-TPK/2018 / FR.Mdn, how the basis of consideration of the judge handed down the verdict against the defendant in the decision of PN. Tipikor Number: 55 / Pid.Sus-TPK/2018 / FR.Mdn. The research method used is descriptive analysis that leads to normative juridical law research, namely research conducted by referring to legal norms, namely researching library materials or secondary materials. Secondary Data by processing data from primary legal materials, secondary legal materials and tertiary legal materials. The results showed that the deviation of village funds by the head of Pardinggaran Village related to village funds in 2016 Toba Samosir regency, North Sumatra province is the village fund budget that has been disbursed by the defendant Marhuarar Pangaribuan as the head of Pardinggaran village, but in carrying out activities using village funds not included other village officials, should be used to finance activities in accordance with the draft Paridanggaran village budget. Accountability perpetrators of corruption in the village Fund decision PN. Tipikor Number: 55 / Pid.Sus-TPK/2018 / FR.Mdn is Marhuarar Pangaribuan sentenced to prison for 2 years 6 months and a fine of Rp.50.000.000, - (fifty million rupiah).


Keywords


Accountability, Village Funds, Corruption

Full Text:

PDF

References


Albert Hasibuan dalam Mansyur Semma, Negara dan Korupsi : Pemikiran Mochtar Lubis atas Negara, Manusia Indonesia, dan Perilaku Politik, Yayasan Obor Indonesia, Jakarta, 2012.

Amir, A., Ambarwati, A., & Aris, A. (2022). Penegakan Hukum Korupsi Dana Desa di Provinsi Sulawesi Selatan. Jurnal Litigasi Amsir, 9(4), 257-264.

Chrisye Mongilala, “Kajian Yuridis Mengenai Pengelolaan dan Pertanggungjawaban Dana Desa Di Kabupaten Minahasa Selatan”, Jurnal Lex et Societatis, Vol. IV/No. 6/Juni/2016, hal.79

Endah Dwi Winarni, “Pertanggungjawaban Pidana Dalam Pengelolaan Dana Desa Berdasarkan PP Nomor 8 Tahun 2016 (Studi Kasus Di Desa Srikaton Kecamatan Jaken Kabupaten Pati)”, Jurnal Daulat Hukum, Vol. 1. No. 1 Maret 2018.

Evi Hartanti, Tindak Pidana Korupsi, Sinar Grafika, Jakarta, 2012.

Febby Mutiara Nelson, Sistem Peradilan Pidana dan Penanggulangan Korupsi Di Indonesia, RajaGrafindo Persa, Depok, 2020.

Hasman Husin Sulumin, “Pertanggungjawaban Penggunaan Alokasi Dana Desa Pada Pemerintahan Desa Di Kabupaten Donggala:,e-Jurnal Katalogis, Volume 3 Nomor 1, Januari 2015.

Johnny Ibrahim, Teori dan Metodologi Penelitian Hukum Normatif, Bayumedia Publishing, Malang, 2018.

Kadir, Y., & Moonti, R. M. (2018). Pencegahan korupsi dalam pengelolaan dana desa. Jurnal IUS Kajian Hukum dan Keadilan, 6(3), 430-442.

Lituhayu, D. (2019). Rawan korupsi isu dalam implementasi dana desa. GEMA PUBLICA, 4(1), 17-25.

Mahriadi, N., Agustang, A., Idhan, A. M., & Rifdan, R. (2021). Korupsi dana desa problematika otonomi desa dalam Undang Undang Nomor 6 Tahun 2014 tentang Desa. Publik, 8(2), 324-336.

Manihuruk, T. N. S. (2021). Problematika penegakan hukum tindak pidana korupsi dana desa di Provinsi Riau. Jurnal Wawasan Yuridika, 5(2), 290-314.

Muhammad Rezza Kurniawan, “Modus Operandi Korupsi Pengadaan Barang Dan Jasa Pemerintah Oleh PNS”, Jurnal Law Reform, Volume 14, Nomor 1, Tahun 2018.

Reflay Ade Sagita, “Pengawasan Penggunaan Dana Transfer Untuk Menjamin Akuntabilitas Pengelolaan Keuangan Desa Di Kabupaten Wonosobo”, Jurnal Hukum Khaira Ummah, Vol. 12. No. 2 Juni 2017,

Roeslan Saleh, Perbuatan Pidana dan Pertanggungjawaban Pidana Dua Pengertian dalam Hukum Pidana, Aksara Baru, Jakarta, 2013.

Sitompul, A. (2024). The Role Of The State In Conducting Civil Suits In The Results Of Corruption Controlled By The Heirs Of The Perpetrators Of Corruption. Pena Justisia: Media Komunikasi dan Kajian Hukum, 23(3), 1614-1623.

Sitompul, A. (2024). The Role Of The State In Conducting Civil Suits In The Results Of Corruption Controlled By The Heirs Of The Perpetrators Of Corruption. Pena Justisia: Media Komunikasi dan Kajian Hukum, 23(3), 1614-1623.

Sitompul, A. (2024). The Role Of The State In Conducting Civil Suits In The Results Of Corruption Controlled By The Heirs Of The Perpetrators Of Corruption. Pena Justisia: Media Komunikasi dan Kajian Hukum, 23(3), 1614-1623.

Sitompul, A., & Hasibuan, E. S. (2023). Establishment of The Law On The Seizure of Assets Resulting From Money Laundering Based On Fair Law Enforcement In Indonesia. SASI, 29(3), 596-604.

Sitompul, A., & Hasibuan, P. (2021). The Morality of Law Enforcement Agencies (Police, Prosecutor’s Office, KPK) in Money Laundering With the Origin of the Corruption. European Science Review, (9-10), 55-63.

Sitompul, A., & Sipayung, I. M. (2025). The Development of the Death Penalty for Corruption Committed by Judges in Indonesia. Pakistan Journal of Criminology, 17(02), 95-109.

Sitompul, M. N., & Sitompul, A. (2023). Application of money laundering in corruption cases in maintaining state stability. The International Journal of Politics and Sociology Research, 11(1), 94-102.

Surya, A. (2018). Problematika penyidik dalam penetapan tersangka tindak pidana korupsi dana desa di Kabupaten Aceh Tengah. Resam, 4(1), 1-16.

Sutarna, I. T., & Subandi, A. (2023). Korupsi Dana Desa Dalam Perspektif Principal-Agent. Jurnal Administrasi Pemerintahan Desa, 4(2), 121-136.




DOI: https://doi.org/10.46576/lpj.v3i2.6244

Article Metrics

Abstract view : 35 times
PDF – 11 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Uli Panjaitan

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

LEGALPRENEUR JOURNAL Indexed by:

  

MEMBER OF:

 

Legalpreneur Journal Published by:
Sekolah Pascasarjana

UNIVERSITAS DHARMAWANGSA

Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783  Fax. 061 6615190
Email : sps@dharmawangsa.ac.id


Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.