This study aims to analyze the Abuse of Authority in Financial Management or Gampong Funds by the Village Head in Aceh Jaya District. This study applies a normative juridical method using primary, secondary and tertiary data, collects data through literature, namely laws, books, journals, papers and other related writings, the data is analyzed using a qualitative approach. Abuse of authority is considered the same as being against the law, as we know that the element against the law is its “genus”, while the element of abuse of authority is its “species”. "abuse of authority" subject of the offense is a civil servant or public official, different from the element "against the law" the subject of the offense is everyone.