Village development is one of the government's agendas in the third nawacita listed in the 2020-2014 RPJMN. Nonetheless, the uncertainty of administrative law related to institutional authority and the mechanism for examining village financial management is still a problem. BPK-RI, as the state financial examiner, has not been explicitly mandated in the package of the State Finance Law to conduct audits of the village government and village finances. This research method was carried out through normative juridical and empirical juridical analysis methods to map the inspection model needed by the village government. The analysis was carried out using the theory of state finances and the theory of state financial audits, and the theory of authority. Research suggests that in the future, an adjustment is needed between the package of Laws on State Finance to align with the package of Laws related to Villages. The results of the study concluded that the authority currently owned by BPK-RI in managing village finances has the potential for arbitrary action (willekeur) by BPK-RI and the potential to submit a lawsuit for authority against BPK-RI in the future. Meanwhile, the village government, represented by the Nagari government in Solok Regency, revealed that the audit carried out by the BPK-RI had been beneficial in encouraging improvements in the performance of the Naga government, nonrequired that the BPK-RI could focus on the SPI audit model and the performance of the Nagari government. Therefore, the ideal inspection model can be carried out through integrated auditing.


Audit Board, Villages, West Sumatra


Brouwer, JG & Schilder, 1998, A Survey of Dutch Administrative Law, Ars Aeguilibri, Nijmegen.

Efendi , Jonaedi & Johnny Ibrahim, 2016, Normative and Empirical Legal Research Methods, Prenadamedia Group, Depok.

Rahardjo, Satjipto, 2000, Progressive Law: A Synthesis of Indonesian Law , Junrejo, East Java.

Tjandra, WR, 2008, State Administration Law, Atma Jaya University, Yogyakarta.

Abidin, Muhammad Zainul, “Overview of the Implementation of Village Finance in Supporting Village Fund Policy”, Journal of Economics & Public Policy, Vol. 6 No. 1, 2015.

Aliman, Lusiana Priany & Yohana Febiani Angi, "Accountability of Village Fund Management in Bentengriwu Village, Borong District, East Manggarai Regency", Journal of Accounting: Transparency and Accountability, Vol.8, No.1, 2020.

Andrianto, Nico, Andi Wibowo, Budiman Sihaloho, “Benefits of Performance Audit on Auditees of the Supreme Audit Agency of the Republic of Indonesia”, Matra Reform Vol. 1 No. 2, 2017.

Aulia, M. Zulfa, “Progressive Law from Satjipto Rahardjo: History, Urgency, and Relevance”, Law: Journal of Law Vol. 1 No.1, 2018.

Axis, Telly, "Relationship between Central Government and Local Government in the Framework of State and Regional Financial Management", Journal of Law No. 4 Vols. 17, 2010.

Aziz, Nyimas Latifah Letty, “Village Autonomy and the Effectiveness of Village Funds, Journal of Political Research”, Volume 13 No.2, 2016.

Budiyono, “ The Model of Local Regulation of the Human Rights Fulfillment Based on Progressive Law ”, JALREV Vol. 3, 2021.

Gunawan, Adi, “Optimizing Village Fund Supervision”, Proceedings of SEMNASDAL (National Seminar on Local Resources) I, Faculty of Law, Madura University, Pamekasan, 2018.

Jamaluddin, Yanhar, Asep Sumaryana, Budiman Rusli & Rd. Ahmad Buchari, "Analysis of the Impact of Management and Use of Village Funds on Regional Development", JPPUMA: Journal of Governance and Socio-Political Sciences UMA Vol. 6 No. 1, 2018.

Kaldera, Nawang, Xalma Muthi Aulia & Hani Adila Faza, “The Role of BPK as an External Supervisory Agency for State Financial Management”, Journal of Fundamental Justice Vol. 1 No. 2, 2020.

Marfiana, Nandhya & Lulus Kurniasih, “The Influence of Local Government Characteristics and BPK Audit Results on Financial Performance of District/City Governments”, Journal of Economics and Business Unsoed Vol. 3 No. 1, 2013.

Maulidiyah SMK, Indah, Yusdiyanto & Ahmad Saleh, “The Position and Participation of Indigenous Institutions in the Assistance of Village Regulations in Way Emisland Ulu Village, Kec. Behind the Hill, Kab. West Lampung”, Fiat Justisia Journal of Legal Studies Vol. 8 No. 3, 2014.

Nurhayati, Yati, Irfani & M. Yasir Said, “Normative and Empirical Methodology in the Perspective of Legal Studies”, Indonesian Journal of Law Enforcement (JPHI) Volume 2, No.1, 2021.

Prasetyo, Antonius Galih & Abdul Muis, “Village Financial Management After Law No. 6 of 2014 concerning Villages: Potential Problems and Solutions”, Journal of Decentralization Volume 13, No.1, 2015.

Pratama, Arie, “ The Effect of Human Resource Competency on Financial Reporting” , Jafta Vol. 2 Number 2, 2021.

Rampengan, Mahdalena Deisi, “The Function of the Supreme Audit Agency in the Eradication of Corruption Crimes”, Lex et Societatis, Vol. II No. 3, 2014.

Ridlwan, Zulkarnain, “Indonesian State Law Opposite of Nachtwachterstaat ”, Fiat Justitia Journal of Legal Studies Volume 5 No. 2, 2012.

Rusmianto & Maryani, "Financial Performance of Village Governments in Waysulan District, South Lampung Regency", Proceedings of the National Seminar on Agricultural Technology Development, 2018.

Sari, Lusi Puspika, Aidil Zetra, Tengku Rika Valentina, "The Role of Public Space in Increasing Political Participation in Talang Anau Village", Niara Journal Vol. 13 No. 2, 2021.

Sugiharti , Dewi Kania & Ajie Ramdan, “ Realizing a Corruption-Free Village Through Integrated Village Financial Management ” , Pandecta Volume 14. Number 1, 2019 .

Suharyanto & Arif Sofianto, “Innovative Integrated Village Development Model in Central Java”, Bina Praja Journal | Volume 4 No. 4, 2012.

Susanto, Sri Nur Hari, “Methods of Acquisition and Limits of Government Authority”, Administrative Law & Governance Journal, Volume 3 Issue 3, 2020.

Susilo, Agus Budi, “Meanings and Criteria for Discretion of Decisions and/or Actions of Public Officials in Realizing Good Governance”, Journal of Law and Justice, Volume 4, Number 1, 2015.

Susilo, Joko, Exploration “Stakeholders' Needs for Information in Local Government Audit Reports”, Jaai Volume 10 No. 1, 2006.

Verawaty, Intan Puspanita & Endah Sularti, “The Influence of BPK, Government Characteristics and Human Development Index on the Corruption Level of Local Governments in Indonesia”, MBIA Vol. 18 No. 2, 2019.

Wulandari, Tiara Ayu, “The Effect of Transparency and Accountability of Village Fund Finance to Encourage Rural Community Self-reliance”, Journal of Accounting Science and Research Volume 8 Number 11, 2019.

Yusdiyanto, "Implementation of Village Government in Indonesia Based on Law Number 32 of 2004 concerning Regional Government", Fiat Yustisia Journal of Legal Studies Vol. 1 Number 2, 2007


Law Number 1 Year 2004 concerning State Treasury

Law Number 15 of 2004 concerning Examination of the Management and Accountability of State Finances.

Law Number 15 of 2006 concerning the Supreme Audit Agency.

Law Number 17 of 2003 concerning State Finance.

Law Number 6 of 2014 concerning Villages

Minister of Home Affairs Regulation Number 113 of 2014 concerning Village Financial Management

Presidential Regulation Number 18 of 2020 concerning the 2020-2024 RPJMN.

Solok District Regulation Number 7 of 2006 concerning Nagari . Government, October 26, 2020, Retrieved 6 Nov 2021, March 23, 2020, ngrambe-kabupaten-ngawi-because-alleged-commit-corruption-crime/. Accessed Nov 4, 2021

Madu TV, April 16 2020, Accessed Nov 4, 2021, 12 July 2021, the downside? page=all. Accessed Nov 4, 2021, July 25 2019, . Retrieved 4 Nov 2021. , 21 October 2021, , accessed on 13 January 2022

BPK, 2018, Examination of Village Financial Management at the Village Government in Sumbawa Regency, 2017-2018 (Semester I), BPK-RI, Mataram.

BPK, 2018, Examination of Village Financial Management at the Village Government in Central Lombok Regency, 2017-2018 (Semester I), BPK-RI, Mataram.

BPK, 2019, Examination of Village Financial Management at the Village Government in Wajo Regency in 2018-2019 (Semester I), BPK-RI, Makassar.

Central Statistics Agency, 2018, Village Development Index 2018, BPS Catalog Number 1105023, Jakarta.

Central Statistics Agency, 2020, Village Government Financial Statistics 2015-2020, BPS, Jakarta.

Central Statistics Agency, 2021, Solok Regency in 2021 Figures, BPS, Kayu Aro.

The International Organization for Standardization (ISO), 2018, ISO 19011 Third edition 2018-07, Guidelines for auditing management systems.


Download data is not yet available.
Total Abstract Views: 16 | Total Downloads: 14



  • Budiyono Budiyono Universitas Lampung, Indonesia
  • Yusdiyanto Yusdiyanto Universitas Lampung, Indonesia
  • Irdham Riyanda Universitas Lampung, Indonesia






Author Biography

Budiyono Budiyono, Universitas Lampung