ASPEK HUKUM DAN TANTANGAN TRANSPARANSI DALAM PENGELOLAAN DANA DESA DI INDONESIA

Abstract

This research aims to understand the legal aspects and challenges of transparency in village fund management in Indonesia. Transparency in managing village funds is crucial to ensure accountability and prevent misuse. Although there are legal regulations supporting transparency, such as Law Number 6 of 2014 on Villages, Home Affairs Minister Regulation Number 20 of 2018 on Village Financial Management, and Law Number 14 of 2008 on Public Information Disclosure, their implementation in the field still faces various obstacles. This study seeks to analyze the legal aspects that support transparency in village fund management and identify the main challenges encountered in its application. The research method used is a normative method with a statute approach. Secondary data including laws, legal literature, and relevant research reports are analyzed qualitatively. The findings indicate that the existing legal regulations provide a sufficient legal basis to support transparency in village fund management. However, challenges in implementing these regulations include the limited capacity of village officials, weak oversight systems, minimal community participation, and issues of corruption, collusion, and nepotism (KKN), as well as infrastructure barriers in remote areas. A culture of transparency that has yet to fully take root also poses a hurdle in realizing good village fund governance. As a solution, strategic efforts such as enhancing the capacity of village apparatus, strengthening technology-based oversight systems, boosting community participation in village fund management, and improving infrastructure in remote regions are necessary. By addressing these challenges, the existing legal regulations can be implemented more effectively, enabling village fund management to be transparent, accountable, and provide optimal benefits.