Dr. Marsudi Utoyo, SH. MH
Dr. Hj. Jauhariah, SH, MM, MH Dr. Rianda Riviyusnita, SH., Mkn
Sekolah Tinggi Ilmu Hukum Sumpah Pemuda Palembang
Abstract
CRIMINAL LAW CORRUPTION MODE OF ALOKASI DANA DESA (ADD) ABSTRACT ADD (Allocation of village funds) fraud is a form of corruption. This is based on the formulation of corruption acts as formulated in the law. What are the problems in writing this thesis are: 1. What are the factors that cause the mismanagement of Village Fund Allocation? 2. What is the form of corruption in the village funds budget? The research method in this paper is empirical normative research. Normative legal research is legal research that examines written law from aspects of theory, history, philosophy, comparison, structure and composition, scope and material, general explanations from article by article. Empirical research is an unwritten positive law research on the behavior of community members in the relationship of community life. The results of the study show that, the Factors That Cause the Disruption of Village Fund Allocation Management are, not the involvement of the community in the planning and supervision of village funds. Limited competence of village heads and village officials. Not optimal role of village institutions, directly or indirectly. High political costs due to the competitive arena of village head elections. The form of corruption in the village fund budget is, mark up prices, false reports, borrowing village funds, deducting village funds, fictitious business trips, mark up honorariums, mark up office stationery payments, tax evasion, purchasing personal office inventory, budget cuts public, do “kongkalingkong”, make fictitious projects whose funds are charged from village funds. Conclusions, Factors of misappropriation of village funds are the lack of participation of the community, the limitations of the villages human resources, the non-functioning of village institutions and high political costs. Recommendations, so that the district / sub-district as a government authority can supervise, provide assistance / training and check quarterly reports to each village head who is in the legal area of the district / sub-district he is assisted.
Keywords: Village Fund Allocation, Village Head, Corruption
Topic: Criminal Law