Penegakan Hukum Terhadap Kepala Desa Dalam Kasus Korupsi Dana Desa Di Wilayah Hukum Polres Bengkalis Tahun 2018

It is very concerning to know that the most corruption is carried out by local government employees, because the budget money given by the central government which is supposed to be for regional development is actually corrupted. As in the case of the corruption of village funds committed by Ismail unlawfully committing acts of enriching himself or another person or a cooperative, which could harm the state finances or the state economy or with the aim of benefiting himself or others and based on the results of the examination of Accountability Report on the use of the Village Fund Allocation Fund (ADD) in Tanjung Punak Village, Kec. North Rupat Bengkalis Regency Phase I, II and III Fiscal Year 2012 made by the Tanjung Punak Village Party. This study was conducted to find out how the process of law enforcement against village heads in the case of village fund corruption in the Bengkalis Police jurisdiction in 2018. This research method uses sociological (empirical) legal research methods Corruption is the misappropriation or embezzlement of state or company money as a place for someone to work for personal or other people's gain. Literally corruption is something that is rotten, evil, and destructive. If you talk about corruption, you will indeed find such a reality because corruption involves aspects of morals, bad character and conditions, positions in government agencies or apparatus, abuse of power in office due to gifts, economic and political factors, as well as the placement of families or groups into groups. service under the authority of his office. In eradicating corruption, there are two (2) important things that must be understood, the first is about positive law or legislation governing corruption, and the second is about the institution authorized to handle corruption, both in the investigation stage, prosecution and trial. This understanding is deemed necessary because in both cases there will be specific regulations concerning the criminal act of corruption itself and the criminal procedure law. It is known that law enforcement against the corruption of village funds in Bengkalis Regency has not run optimally because there are still several obstacles. The test results show that: 1.) Law enforcement of corruption in village funds in Bengkalis Regency carried out by the Police and the Prosecutor's Office is still repressive and 2.) Barriers faced in law enforcement of criminal acts of corruption in village funds in Bengkalis Regency are caused by differences in the perceptions of enforcers. the law in calculating state financial losses, the suspect runs away, it is difficult to present witnesses, the convict does not have the assets to pay compensation for state financial losses