https://scientium.co.id/journals/index.php/jsdi <p>Journal of Sustainable Development Issues (JSDI) is an international-standard journal with double-blind, peer-reviewed, open-access journal published by Scientia Integritas Utama (Scientium). JSDI carries original and full-length articles that reflect the latest research and developments in both theoretical and practical aspects of Environment, Economics and Society with Sustainability. It provides an academic platform for professionals and researchers to contribute innovative work.</p> <p>The scopes of the journal include, but are not limited to, the following fields: climate change, ecology and sustainable development, waste and water management, renewable and sustainable energy, environmental technologies, green construction and sustainable development, sustainable land development, environmental economics and policy, urban planning and development, social sciences and humanities, social impact assessment, and sustainable of agricultural systems.</p> Scientia Integritas Utama en-US Journal of Sustainable Development Issues 2964-0628 https://scientium.co.id/journals/index.php/jsdi/article/view/566 <p>The amount of revenue and expenditure realization of village government per year, which is quite significant, and the ongoing efforts of certain individuals to misuse village finances indicate the need for an effective and efficient legal concept of village financial accountability in Indonesia. This study yields two conclusions based on the normative juridical method using legal principles, legal systematics, vertical and horizontal synchronization levels, concrete legal regulations, the principle of subsidiarity recognition, and existing legal accountability models. <strong>First</strong>, the principle of subsidiarity recognition in the form of facilitation, emancipation, and consolidation should serve as the basis for village financial accountability in Indonesia. <strong>Second</strong>, the ideal concept of legal accountability in village financial management, which can foster sustainable development in Indonesian villages, is achieved through establishing and enforcing laws governing strict liability, vicarious liability, secondary liability, and collective liability, both administratively and criminally. It is recommended that there be a revision of the Village Law, which regulates the rights and obligations of each stakeholder in the village, to prevent potential incentives, pressures, motives, rationalizations, and opportunities in village finances, personal and/or joint responsibilities of each stakeholder in case of financial misconduct in the village, the principle of ultimum remedium in the event of financial misconduct in the village, and the imposition of administrative sanctions in the form of interest at the monthly interest rate in cases of financial misconduct in the village.</p> Sukirno Nabitatus Sa’adaha Henry Sinaga Budi Ispriyarso Copyright (c) 2025 Journal of Sustainable Development Issues https://creativecommons.org/licenses/by-nc-sa/4.0 2023-12-30 2023-12-30 2 2 1 22