Analisis Yuridis terhadap Pertanggungjawaban Pengelolaan Keuangan Desa oleh Kepala Desa berdasarkan Undang-undang Nomor 3 Tahun 2024 tentang Desa

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The lack of clear legal sanctions creates risks of corruption and misconduct among village heads, impeding accountability.
Findings indicate that the existing law does not adequately define sanctions, making governance vulnerable to abuse of power.
Assessment using normative juridical research reveals significant gaps in village financial management regulations.
Regulatory reform is essential to establish clear accountability mechanisms for village heads to protect community interests.

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Normative analysis highlights legislative gaps in village finance governance, suggesting regulatory reform is necessary.

Astini et al. (2025) studied this question.

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