Widioko, Mohammad Latif and Christianto, Hwian (2026) Analisis Hukum Laporan Pertanggungjawaban Pengurus BUMDes Berdasarkan Asas Administrasi Pemerintahan. In: Dinamika Hukum Pengaturan BUMDesa. Program Studi Magister Ilmu Hukum Universitas Surabaya, Surabaya. (Submitted)
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Abstract
Village-Owned Enterprises (BUMDes) play a strategic role in driving the village economy and increasing Village Original Income (PADes). As managers of separated village assets, BUMDes management is legally obligated to submit an annual accountability report (LPJ) to the village government. However, in practice, many reports suffer from delays, inaccuracies, and lack of transparency, violating General Principles of Good Governance (AAUPB), specifically legal certainty, openness, and accountability. This normative legal research analyzes the validity of non-compliant BUMDes LPJs and the resulting administrative, civil, and criminal liabilities of the management. Using statutory and conceptual approaches, the study reveals that an LPJ violating AAUPB is administratively flawed and legally invalid, justifying its rejection by the Village Government and Village Council (MusDes). Consequently, the management is denied acquittal (acquit et décharge). Administrative consequences include written warnings and managerial dismissal, while civil liability obligates personal financial restitution for losses caused by ultra vires actions. Criminal liability applies if data manipulation or fictitious reporting constitutes corruption causing state financial losses.
| Item Type: | Book Section |
|---|---|
| Uncontrolled Keywords: | ccountability report, BUMDes, Good governance, Legal liability |
| Subjects: | K Law > K Law (General) |
| Divisions: | Postgraduate Programs > Master Program in Law |
| Depositing User: | Amirul Ulum 195027 |
| Date Deposited: | 07 Aug 2026 05:49 |
| Last Modified: | 07 Aug 2026 05:49 |
| URI: | http://repository.ubaya.ac.id/id/eprint/51161 |
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