The Legal Accountability of the Sub-District Head as a Budget User in the Implementation of Village Funds is Reviewed from the General Principles of Good Governance in Medan City
DOI:
https://doi.org/10.59890/ijsss.v4i5.4Keywords:
Legal Accountability, Camat, Kelurahan Fund ProtectionAbstract
The management of the Kelurahan Fund in Medan City places the Camat (Sub-district Head) in a strategic position as the Budget User and as the recipient of a portion of the Mayor's delegated authority in financing facilities and infrastructure development and community empowerment in urban villages (kelurahan). Although a technical regulatory framework is already in place, oversight dynamics still emerge in practice, along with uncertainty in determining the limits of the Camat's legal accountability. Previous studies have generally focused on the effectiveness of fund utilization and the performance of regional governments, leaving a research gap in examining the legal accountability of the Camat as Budget User, specifically using the General Principles of Good Governance (AUPB) as the primary standard of review. This study is normative legal research employing a statute approach and a conceptual approach, in which legal materials are analyzed qualitatively from a juridical perspective using a descriptive-interpretative method. The findings show that the Camat's authority is layered, being both functional and financial in nature under Government Regulation Number 12 of 2019, Government Regulation Number 17 of 2018, and Medan Mayoral Regulation Number 44 of 2021 in conjunction with Number 6 of 2022. Oversight, when assessed against the AUPB, requires legal certainty, carefulness, openness, and a prohibition on the abuse of authority from the planning stage through to evaluation. In addition, the legal analysis clearly distinguishes between official responsibility for administrative errors and personal liability where abuse of authority, unlawful acts, or criminal offenses are proven. In conclusion, the Camat's legal accountability cannot be imposed automatically solely on the basis of his or her position as Budget User, but must be assessed in stages based on the source of authority, the type of error, the decision-making process, and the resulting legal consequences
References
Abdi, A.-N. M. (2026). A quantitative systematic review of governance practices and public trust in local governments across emerging and developing contexts. Discover Global Society, 4(198), 1–22.
Alamsah Deliarnoor, N. (2017). Teori & praktek kewenangan pemerintahan. Unpad Press.
Anam, C. (2023). Village funds and poverty reduction in Indonesia: New policy insight. Discover Global Society, 1(14), 1–14.
Atikah, I. (2022). Metode penelitian hukum. CV Haura Utama.
Faguet, J.-P. (2022). The incoherence of institutional reform: Decentralization as a structural solution to immediate political needs. Studies in Comparative International Development, 57, 82–109.
Fiani, M., & Mahyuni. (2026). Pemangkasan anggaran pembangunan infrastruktur dan kapasitas pemerintahan kelurahan dalam pelayanan publik di Kabupaten Murung Raya. As Siyasah: Jurnal Ilmu Sosial dan Ilmu Politik, 11(1), 32–46.
Hidayat, S. (2025). Unjust by default: The political economy of Indonesia's local government policy on infrastructure development. Asian Journal of Comparative Politics, 10(2), 152–170.
Hosnah, A. U., Wijanarko, D. S., & Sibuea, H. P. (2021). Karakteristik ilmu hukum dan metode penelitian hukum normatif. PT RajaGrafindo Persada.
KataKabar. (2025, November 20). Kampung tempat tinggal Wakil Walikota didemo, Kompas desak copot Camat Medan Perjuangan. KataKabar.
Kementerian Dalam Negeri Republik Indonesia. (2018). Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 130 Tahun 2018 tentang Kegiatan Pembangunan Sarana dan Prasarana Kelurahan dan Pemberdayaan Masyarakat di Kelurahan. Kementerian Dalam Negeri Republik Indonesia.
Kementerian Dalam Negeri Republik Indonesia. (2018). Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 133 Tahun 2018 tentang Penyelesaian Tuntutan Ganti Kerugian Daerah terhadap Pegawai Negeri Bukan Bendahara atau Pejabat Lain. Kementerian Dalam Negeri Republik Indonesia.
Kementerian Ketenagakerjaan Republik Indonesia. (2016). Peraturan Menteri Ketenagakerjaan Republik Indonesia Nomor 38 Tahun 2016 tentang Keselamatan dan Kesehatan Kerja Pesawat Tenaga dan Produksi. Kementerian Ketenagakerjaan Republik Indonesia.
Kramer, E. (2023). How do national laws filter down to the local? Tobacco control regulations and smoke free areas in a decentralised Indonesia. Journal of Current Southeast Asian Affairs, 42(2), 216–241.
Laksana, A. W., Supriyono, B., & Sarwono. (2015). Pelimpahan wewenang bupati kepada camat dalam penyelenggaraan urusan pemerintahan daerah. JISIP: Jurnal Ilmu Sosial dan Ilmu Politik, 4(3), 506–513.
Pahrun Wadipalapa, R. (2024). An ambitious artificial intelligence policy in a decentralised governance system: Evidence from Indonesia. Journal of Current Southeast Asian Affairs, 43(1), 65–93.
Paranata, A. (2025). A systematic literature review of anti-corruption policy: A future research agenda in Indonesia. Public Organization Review, 25, 1181–1214.
Pemerintah Kota Medan. (2021). Peraturan Walikota Medan Nomor 44 Tahun 2021. Pemerintah Kota Medan.
Pemerintah Kota Medan. (2022). Peraturan Walikota Medan Nomor 6 Tahun 2022. Pemerintah Kota Medan.
Pemerintah Kota Medan. (2025, September 18). Wakil Wali Kota Medan tekankan pentingnya penyerapan dana kelurahan yang optimal. Portal Pemerintah Kota Medan. https://portal.medan.go.id/berita/wakil-wali-kota-medan-tekankan-pentingnya-penyerapan-dana-kelurahan-yang-optimal__read5545.html
Raden, S. (2025). Hukum administrasi negara. CV Bravo Press Indonesia.
Republik Indonesia. (2003). Undang-Undang Republik Indonesia Nomor 17 Tahun 2003 tentang Keuangan Negara. Sekretariat Negara. https://peraturan.bpk.go.id/Download/31132/UU%20Nomor%2017%20Tahun%202003.pdf
Republik Indonesia. (2004). Undang-Undang Republik Indonesia Nomor 1 Tahun 2004 tentang Perbendaharaan Negara. Sekretariat Negara. https://peraturan.bpk.go.id/Download/185862/UU%20Nomor%201%20Tahun%202004(1).pdf
Republik Indonesia. (2014a). Undang-Undang Republik Indonesia Nomor 23 Tahun 2014 tentang Pemerintahan Daerah. Sekretariat Negara. https://peraturan.bpk.go.id/Download/28013/UU%20Nomor%2023%20Tahun%202014.pdf
Republik Indonesia. (2014b). Undang-Undang Republik Indonesia Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan. Sekretariat Negara. https://peraturan.bpk.go.id/Download/28023/UU%20Nomor%2030%20Tahun%202014.pdf
Republik Indonesia. (2018). Peraturan Pemerintah Republik Indonesia Nomor 17 Tahun 2018 tentang Kecamatan. Pemerintah Republik Indonesia. https://peraturan.bpk.go.id/Download/69326/PP%20Nomor%2017%20Tahun%202018.pdf
Republik Indonesia. (2019). Peraturan Pemerintah Republik Indonesia Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah. Jakarta. https://peraturan.bpk.go.id/Details/103888/pp-no-12-tahun-2019
Republik Indonesia. (2021). Peraturan Pemerintah Republik Indonesia Nomor 94 Tahun 2021 tentang Disiplin Pegawai Negeri Sipil. Sekretariat Negara. https://peraturan.go.id/files/Salinan+PP+94+Tahun+2021.pdf
Republik Indonesia. (2023). Undang-Undang Republik Indonesia Nomor 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta Kerja menjadi Undang-Undang. Sekretariat Negara.
Salomo, R. V. (2023). Progress and institutional challenges on local governments performance accountability system reform in Indonesia. Sage Open, 13(4), 1–14.
Silitonga, M. S. (2023). Democratizing corruption: A role structure analysis of Indonesia’s “Big Bang” decentralization. Applied Network Science, 8(8), 1–26.
Sufriadi. (n.d.). Tanggung jawab jabatan dan tanggung jawab pribadi dalam penyelenggaraan pemerintahan di Indonesia. Jurnal Yuridis, 1(1), 57–72.
Ulyati, S. (2026). Identifying gaps in online sustainability disclosures of Indonesian provincial government websites. Discover Sustainability, 7(1128), 1–23.
Wiryawan, B. A. (2022). The legacy of the reformasi: The role of local government spending on industrial development in a decentralized Indonesia. Journal of Economic Structures, 11(3), 1–19.
