IMPLEMENTASI DANA DESA DALAM OTONOMI DESA UNDANG-UNDANG NOMOR 6 TAHUN 2014 TENTANG DESA DI DESA KALIPUCUNG KECAMATAN SANANKULON KABUPATEN BLITAR

Abstract

This study aims to determine the implementation of village fund management in Kalipucung Village as the implementation of village autonomy. This type of research is empirical legal research focusing on reality and facts or realities on the ground. The research was conducted in Kalipucung Village, Sanankulon District, Blitar Regency. The data collection method used was field study techniques through interviews with informants and literature studies through literature books, regulations, journals, to official Village Office documents. The collected data is analyzed using descriptions in words of the findings. The research results show that the implementation of village fund management in Kalipucung Village has complied with the provisions of Law Number 6 of 2014 through the planning, implementation, reporting, and accountability stages. These activities refer to Law Number 6 of 2014, Government Regulation Number 60 of 2014, DPDTT Ministerial Regulation Number 7 of 2021, and Presidential Regulation Number 104 of 2021. There are three obstacle on village fund implementation, first indecision about interpretation between Ministerial Regulations and Presidential Regulations caused a dilemma in decision-making by the apparatus villages, second the existence of COVID-19 and the last one lack of supervision by officer on duty became an obstacle in implementing village fund management in Kalipucung Village.