Decentralization and the Challenge of Policy Alignment: Lessons from Financial Regulation

Authors

  • Rezky Ananda Universitas Islam Negeri Mahmud Yunus Batusangkar
  • Hidayati Fitri Universitas Islam Negeri Mahmud Yunus Batusangkar
  • Nurul Aini Octavia Universitas Islam Negeri Mahmud Yunus Batusangkar
  • Sarmen Aris Universitas Islam Negeri Mahmud Yunus Batusangkar
  • Zulkifli Zulkifli Universitas Islam Negeri Mahmud Yunus Batusangkar

DOI:

https://doi.org/10.31958/jisrah.v6i1.15657

Keywords:

WaliÔÇ»Nagari Authority, Village Financial Management, Regulatory Disharmony, TanahÔÇ»Datar Regency, BUMNag

Abstract

This field study examines the legal authority of Wali Nagari (village heads) in TanahÔÇ»Datar Regency with particular reference to Nagari SungaiÔÇ»Tarab. Under Regional Regulation No.ÔÇ»4/2008, the Wali Nagari is designated as the chief financial administrator of the nagari. Conversely, Nagari Regulation No.ÔÇ»7/2022 assigns revenue from the nagari market directly to the Village-Owned Enterprise (BUMNag), requiring deposits through the BUMNag treasurer. This arrangement contradicts Regent Regulation No.ÔÇ»21/2020 on Village Financial Management, which reaffirms the Wali Nagari as the sole executive authority over nagari finances. The study finds a regulatory disharmony: two interrelated rules govern the same financial domain but diverge in content, competence, and implementation. The resulting conflict has created a legal vacuum and operational uncertaintyÔÇöWali Nagari follow the regentÔÇÖs regulation, whereas BUMNag adheres to the nagari ruleÔÇöthereby impairing financial oversight and undermining local governance. The findings underscore the need for harmonizing village and regency regulations to ensure coherent financial management and effective public administration at the nagari level.

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Published

2025-04-30

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Vol. 6 No. 01 (2025): JISRAH: Jurnal Integrasi Ilmu Syariah

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Copyright (c) 2025 Rezky Ananda, Hidayati Fitri, Nurul Aini Octavia, Sarmen Aris, Zulkifli

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