Abstract
Village funds are a form of assistance from the government as a means of supporting and stimulating development and community empowerment in the village. The purpose of this study was to determine the supervision of village funds by the village consultative body in Batumatoru village, Lariang district, Pasangkayu Regency. The research method used is a qualitative research method by adopting escort theory. According to Sondang P Siagian there are two indicators of supervision namely direct supervision and indirect supervision. Data collection techniques are carried out through field research which includes observation, interviews and documentation. Analysis of the data used is data reduction, data presentation, and data verification. By using a purposive technique with a total of 7 informants. The results showed that the implementation of supervision of village funds in Batumatoru Village was still not optimal. Due to lack of supervision in the implementation of the use of village funds, both directly and indirectly. This was heard by complaints from the public regarding the government's performance in implementing the use of village funds.
Highlights
The village is a government organization that deals directly with the community that has a very strategic role, especially in the field of public services (Prasodjo, 2017; Riskasari, 2016), so that the granting of authority to the development and empowerment of the community must be accompanied by financing and assistance with adequate infrastructure. to strengthen village autonomy towards village independence
Village funds are a form of assistance from the government as a means of supporting and stimulating development and community
Laws and Government Regulations have provided a clear legal umbrella so that the village consultative body (BPD) does not need to hesitate in carrying out its functions to supervise the performance of the head. (Law Number 6 of 2014 concerning Villages)
Summary
The village is a government organization that deals directly with the community that has a very strategic role, especially in the field of public services (Prasodjo, 2017; Riskasari, 2016), so that the granting of authority to the development and empowerment of the community must be accompanied by financing and assistance with adequate infrastructure. to strengthen village autonomy towards village independence.Village funding is one form of financial relations between levels of government, namely the financial relationship between the central government and village governments (Abidin, 2015; Dewanta, 2004; Rustiarini & Denpasar, 2016). Village means a government organization that politically has certain authority to manage and regulate its citizens and communities. With this position the village has an important role in supporting the success of the national government, even the village is the frontline in achieving the success of all affairs and programs of the government (Azis, 2016; Misna, 2015; Prasetyo, 2016). Based on (Law Number 6 of 2014 Concerning Villages), the Village Consultative Body, which is an institution that has a supervisory function, is expected to carry out its role seriously, especially in terms of the use of the budget. Laws and Government Regulations have provided a clear legal umbrella so that the village consultative body (BPD) does not need to hesitate in carrying out its functions to supervise the performance of the head. (Law Number 6 of 2014 concerning Villages)
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