ABUSE OF AUTHORITY OF THE VILLAGE HEAD IN MANAGING VILLAGE FUNDS IN DELI SERDANG DISTRICT AND CRIMINAL ACCOUNTABILITY

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RIZALDY ILYAS HASIBUAN, ROSWITA SITOMPUL, HERLINA MANULANG, HERIYANTI, ELVIRA FITRIYANI PAKPAHAN, MERRY ROSELINE PASARIBU

Abstract

Explaining the issues related to the rule of law in financial management is very important. This is because every financial management has responsibilities and regulations in its implementation. This study describes the legal rules that address accountability for financial misuse by village heads. Collecting data in this study using sociological juridical methods. That is, data comes from primary and secondary sources. The findings in this study include that the laws that apply in regulating the authority of the village head are good. However, the facts show that many village heads need to understand their duties in carrying out their positions based on the applicable laws and regulations.

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