Law and Policy Analysis of Utilizing Village Allocation Funds in the Ngadas Traditional Tourism Village (A Study on the Implementation of Article 72 Paragraph (1) Letter D of UU Desa in Ngadas Traditional Tourism Village, Poncokusumo Subdistrict, Malang Regency)

Abstract

A village, including customary villages referred to by other names, hereinafter referred to as "Desa," is a legal community entity with defined territorial boundaries empowered to govern and manage local government affairs and the interests of the local community based on community initiatives, ancestral rights, and/or recognized and respected traditional rights within the governance system of the Unitary State of the Republic of Indonesia. The recognition of both villages and customary villages as unified entities is granted by the Central Government, which delegates governing authority. In exercising this authority, the Central Government provides funding as a source of village finance. Village finance encompasses all rights and obligations of the village that can be valued in monetary terms, as well as all money and goods related to the implementation of village rights and obligations. Subsequent articles elaborate on village rights and obligations, specifically regarding revenue, expenditure and financing, and village financial management. Article 72 of UU Desa, provides more detailed provisions regarding village revenue. One of the revenue sources mentioned in the article is the Village Fund Allocation (ADD). It is imperative for village governments to utilize the Alokasi Dana Desa (ADD) or Village Fund Allocation in accordance with legislation and the needs of the rural community. The utilization of the Alokasi Dana Desa (ADD) or Village Fund Allocation in Ngadas Customary Tourism Village possesses its own unique characteristics due to the influence of the Romodukun (customary leader). This research is a socio-legal study employing a juridical-sociological approach. The research is conducted in Ngadas Customary Tourism Village, Poncokusumo District, Makang Regency. The primary data for this study are obtained through observation. The observation will be supported by secondary data or other relevant information (secondary data) to formulate conclusions regarding the related issues. The data collection techniques used in this research are interviews and documentary or library research.