Apakah Kepala Desa adalah termasuk Penyelenggara Negara? Apabila Kepala Desa melakukan penyimpangan terhadap Pengelolaan Keuangan Desa, proses peradilannya apakah Tipikor atau Peradilan Umum?

– Arti “Penyelenggara Negara” :

Penyelenggara Negara adalah Pejabat Negara yang menjalankan Fungsi Eksekutif, Legislatif, atau Yudikatif dan pejabat lain yang fungsi dan tugas pokoknya berkaitan dengan “Penyelenggaraan Negara” sesuai dengan ketentuan peraturan perundang-undangan yang berlaku.

Sementara, Penyelenggara Negara itu sendiri meliputi :
1. Pejabat Negara pada Lembaga Tertinggi Negara
2. Pejabat Negara pada Lembaga Tinggi Negara
3. Menteri
4. Gubernur
5. Hakim
6. Pejabat Negara yang lain sesuai dengan ketentuan peraturan perundang-undangan yang berlaku, dan
7. Pejabat lain yang memiliki fungsi strategis dalam kaitannya dengan Penyelenggara Negara sesuai dengan ketentuan peraturan perundang-undangan yang berlaku.

Dari uraian di atas, dapat kita lihat bahwa undang-undang ini tidak menyebut bahwa Kepala Desa merupakan Penyelenggara Negara. Di samping itu, dilihat dari fungsi yang dijalani oleh Kepala Desa, bahwa Kepala Desa bukanlah Pejabat Negara yang menjalankan fungsi Eksekutif, Legislatif, atau Yudikatif.

Apakah Kepala Desa termasuk Pejabat Negara? Dalam paparan di atas juga dijelaskan bahwa Kepala Desa bukanlah Pejabat Negara sehingga dilihat dari definisi Penyelenggara yang kami sebutkan tadi, maka ia bukan Penyelenggara Negara.

Adapun kedudukan Kepala Desa yang sesungguhnya adalah “Penyelenggara Pemerintahan Desa” yang bertugas menyelenggarakan Pemerintahan Desa, melaksanakan pembangunan desa, pembinaan kemasyarakatan desa, dan pemberdayaan masyarakat desa.

– Sumber Keuangan Desa :

Keuangan Desa adalah semua hak dan kewajiban desa yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban desa. Hak dan kewajiban ini menimbulkan pendapatan, belanja, pembiayaan, dan pengelolaan keuangan desa. Sumber pendapatan desa ini antara lain adalah :

a. Alokasi Anggaran Pendapatan dan Belanja Negara
b. Bagian dari hasil pajak daerah dan retribusi daerah kabupaten / kota
c. Alokasi Dana Desa yang merupakan bagian dari dana perimbangan yang diterima kabupaten / kota
d. Bantuan keuangan dari Anggaran Pendapatan dan Belanja Daerah Provinsi dan Anggaran Pendapatan dan Belanja Daerah kabupaten / kota.

Dalam praktiknya, aturan pengelolaan keuangan desa ini tertuang kembali dalam peraturan daerah setempat. Jika Kepala Desa melakukan penyimpangan keuangan desa itu, maka perlu dilihat kembali bagaimana bentuk penyimpangan yang dimaksud ? Jika yang Anda maksud adalah korupsi dengan menggunakan pendapatan desa yang merugikan Keuangan Negara, maka ia diadili di Pengadilan Tindak Pidana Korupsi (“Pengadilan Tipikor”).

Hal ini karena yang termasuk lingkup Tindak Pidana Korupsi antara lain menurut Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi (“UU Pemberantasan Tipikor”) sebagaimana yang telah diubah oleh Undang-Undang Nomor 20 Tahun 2001 (“UU 20/2001”) adalah : Secara melawan hukum melakukan perbuatan memperkaya diri sendiri atau orang lain atau suatu korporasi yang dapat merugikan keuangan negara atau perekonomian negara.

Di samping itu, wewenang Pengadilan Tipikor menurut Pasal 5 Undang-Undang Nomor 46 Tahun 2009 tentang Pengadilan Tindak Pidana Korupsi (“UU Pengadilan Tipikor”) yaitu :
Pengadilan Tindak Pidana Korupsi merupakan satu-satunya pengadilan yang berwenang memeriksa, mengadili, dan memutus perkara Tindak Pidana Korupsi.

Pengadilan Tindak Pidana Korupsi berwenang memeriksa, mengadili, dan memutus perkara :
a. Tindak Pidana Korupsi;
b. Tindak pidana pencucian uang yang tindak pidana asalnya adalah tindak pidana korupsi
c. Dan / atau tindak pidana yang secara tegas dalam undang-undang lain ditentukan sebagai Tindak Pidana Korupsi.

– Contoh kasus Kepala Desa melakukan korupsi

Sebagai contoh dapat kita lihat dalam Putusan Pengadilan Tindak Pidana Korupsi Pengadilan Tinggi Bandung Nomor 7/TIPIKOR/2014/PT. BDG.Hakim menyatakan bahwa Terdakwa (saat melakukan Tindak Pidana Korupsi berstatus sebagai Kepala Desa) telah terbukti secara sah dan meyakinkan bersalah melakukan Tindak Pidana ”Korupsi sebagai perbuatan berlanjut”.

Kepala Desa ini terbukti melanggar sejumlah aturan dalam Peraturan Daerah setempat tentang Keuangan Daerah, di antaranya adalah tindakan memperkaya diri sendiri.

Perbuatan yang dilakukan oleh terdakwa antara lain adalah menggunakan kompensasi dari PDAM Kabupaten Kuningan atas pemanfaatan sumber air Cibulan untuk kepentingan pribadi. Akhirnya, Hakim menjatuhi terdakwa dengan pidana penjara selama 2 (dua) tahun serta denda sebesar Rp. 50.000.000,- (lima puluh juta rupiah) dengan ketentuan apabila denda tersebut tidak dibayar diganti dengan pidana kurungan selama 6 (enam) bulan dan menghukum Terdakwa untuk membayar uang pengganti Kerugian Negara sebesar Rp. 70.428.500,- (tujuh puluh juta empat ratus dua puluh delapan ribu lima ratus rupiah).

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