JURIDICAL ANALYSIS OF VILLAGE FUND MANAGEMENT AND BUDGET VILLAGE INCOME AND EXPENDITURE (APBDES) IN KLADI VILLAGE, CERMEE SUBDISTRICT, BONDOWOSO REGENCY

Abstrak

This research analyzes the management of village funds and the Village Revenue and Expenditure Budget (APBDes) in Kladi Village, Cermee District, Bondowoso Regency based on Law Number 6 of 2014 concerning Villages. From an empirical juridical perspective, village fund management must involve the community and be carried out in a transparent and accountable manner. However, the research results show that the management of village funds in Kladi Village is not optimal because it faces several obstacles such as policy changes, unsupportive geographical location of the village, inadequate human resources, and insufficient budget. As a result, infrastructure development such as road repairs and clean water provision have not been carried out properly. This research concludes the need to optimize the management of village funds and APBDes in Kladi Village in accordance with applicable regulations. If the management of village funds is not carried out transparently and is not accountable to the Village Consultative Body (BPD) and the community, the village head may be subject to administrative sanctions up to dismissal in accordance with Law Number 6 of 2014.