https://scientium.co.id/journals/index.php/jvpc/issue/feed Journal of Village and Local Community 2023-05-08T23:58:13+00:00 Mochamad Nuruz Zaman editorial@scientium.co.id Open Journal Systems <p><a class="hide_extras" href="https://scientium.co.id/journals/index.php/index/admin/contexts"><span class="pkp_screen_reader">Settings</span></a>Journal of Village and Local Community publishes cutting-edge research that advances understanding and analysis of contemporary rural societies, economies, cultures and lifestyles; the definition and representation of rurality; the formulation, implementation and contestation of rural policy; and human interactions with the rural environment. The journal is an interdisciplinary publication and welcomes articles from diverse theoretical perspectives and methodological approaches, which engage with and contribute to the rural social science literature, as broadly defined by the disciplines of rural geography, rural sociology, agricultural and rural economics, planning and cognate subjects. The coverage of the journal is global in scope and solicits articles based on empirical research in any part of the world that is of relevance and interest to international readers. </p> https://scientium.co.id/journals/index.php/jvpc/article/view/300 PIERCING THE VEIL OF VILLAGE FINANCIAL ACCOUNTABILITY IN INDONESIA 2023-05-08T12:01:38+00:00 Henry D. P. Sinaga sinagahenrydp@gmail.com <p>Transfer income in the Village Revenue and Expenditure Budget (APBDes) is in the context of increasing welfare in rural areas, reducing the gap between cities and villages, and reducing the poverty rate of rural communities in Indonesia. However, in practice, there is still misuse of village finances by certain elements as during 2015-2020 there were 676 defendants in corruption cases committed by village officials. Based on a qualitative approach using secondary data, it is concluded that handling and prevention of village financial abuse in Indonesia is carried out through regulation and enforcement of collective liability, considering that the management of village finances and APBDesa is the result of hard work with all the stakeholders in the village. It is suggested that there will be a renewal of village law which regulates collective liability, both administratively, civilly and criminally.</p> 2022-12-22T00:00:00+00:00 Copyright (c) 2023 Journal of Village and Local Community