The Dilemma of Customary Oversight of Village Funds: The Role of Tuha Peut in Village Governance in Aceh

Safarul Iman; Jasmadi; Jhon Wahidi; Ali Wafa

Authors

Safarul Iman Universitas Al Washliyah Darussalam-Banda Aceh Author
Jasmadi Universitas Al Washliyah Darussalam-Banda Aceh Author https://orcid.org/0009-0009-9076-9000
Jhon Wahidi Universitas Al Washliyah Darussalam-Banda Aceh Author
Ali Wafa Universitas Muhammadiyah Jember Author https://orcid.org/0009-0002-7701-1798

Keywords:

Tuha Peut, Village Funds, Customary Supervision, Village Governance, Public Accountability

Abstract

Fiscal decentralization through the Village Fund policy is intended to strengthen accountability and community participation in village governance. However, in practice, the oversight process at the village level still faces various institutional challenges. This study aims to analyze the role of the Tuha Peut as a customary oversight institution in the management of Village Funds in Aceh and identify factors influencing this oversight process. This study used a qualitative approach with a case study design. Data were collected through in-depth interviews with village officials, Tuha Peut members, and the community, as well as through document analysis related to Village Fund management. Data analysis was conducted thematically by linking empirical findings to the theoretical framework of public administration, particularly the concepts of accountability, participation, and hybrid governance. The results indicate that the Tuha Peut's oversight role remains normative and procedural and has not yet developed into substantive oversight of Village Fund use. Limited institutional capacity, the dominance of village head (keuchik) power, and low community participation weaken the checks and balances mechanism at the village level. Although no direct evidence of corruption was found, this institutional configuration creates governance vulnerabilities, potentially opening up space for elite capture and irregularities in Village Fund management. This research confirms that strengthening Village Fund oversight requires integration between customary legitimacy, institutional capacity, and a more balanced distribution of power so that public accountability can be realized substantively.

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