A JURIDICAL ANALYSIS OF THE ABUSE OF AUTHORITY BY VILLAGE HEADS IN THE MANAGEMENT OF VILLAGE-OWNED ENTERPRISES (BUMDES) BASED ON THE ANTICORRUPTION LAW (CASE STUDY OF DECISION NUMBER 5/PID.SUS-TPK/2025/PN DPS)

Objective: This research aims to analyze the legal regulation of BUMDes within Indonesian laws and regulations, as well as to examine the application of the Anti-Corruption Law in cases of abuse of authority by village heads, as reflected in the Decision of the Denpasar District Court Number 5/Pid.Sus-TPK/2025/PN Dps. Method: This study employs an empirical research method with a qualitative approach, supported by primary and secondary data obtained through literature review and judicial decision analysis. Results: The findings indicate that the regulation of BUMDes has been comprehensively stipulated in Law Number 6 of 2014 on Villages and its implementing regulations; however, in practice, weaknesses remain in supervision and accountability mechanisms. Furthermore, the application of the AntiCorruption Law in the aforementioned court decision demonstrates that a village head, as a public official, may be held criminally liable if proven to have abused his authority in the management of BUMDes, resulting in state financial losses. Novelty: This research concludes that the enforcement of anti-corruption criminal law at the village level is an essential instrument in realizing transparent, accountable, and just village governance.