?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PERAN+BADAN+PERMUSYAWARATAN+DESA+DALAM+PENGAWASAN+%0D%0AKEUANGAN+DESA+%0D%0A(Studi+di+Desa+Rulung+Raya+Kecamatan+Natar)+%0D%0A+&rft.creator=BUNGARAN%2C++MARGARETA&rft.subject=340+Ilmu+hukum&rft.subject=341+Hukum-hukum+negara&rft.subject=348+Undang-undang%2C+hukum%2C+regulasi+dan+kasus&rft.description=%0D%0ABerlakunya+Undang-undang+Nomor+3+Tahun+2024+perubahan+kedua+Undang-%0D%0Aundang+Nomor+6+Tahun+2014+tentang+Desa+memberikan+kewenangan+lebih+besar%0D%0Akepada+desa+dalam+mengelola+keuangan+secara+mandiri.+BPD+berperan+penting%0D%0Adalam+mengawasi+pengelolaan+keuangan+desa+untuk+memastikan+transparansi+dan%0D%0Aakuntabilitas.+Namun%2C+dalam+praktiknya%2C+BPD+Desa+Rulung+Raya+menghadapi%0D%0Akendala+terhadap+transparansi+yang+menghambat+efektivitas+pengawasan+tersebut.%0D%0APenelitian+ini+bertujuan+untuk+mengetahui+peran+BPD+Desa+Rulung+Raya+dalam%0D%0Apengawasan+keuangan+desa+dan+mengetahui+faktor+penghambat+BPD+Desa+Rulung%0D%0ARaya+dalam+pengawasan+keuangan+desa.%0D%0A%0D%0APenelitian+ini+menggunakan+pendekatan+yuridis+empiris.+Sumber+data+yang%0D%0Adigunakan+meliputi+data+primer%2C+serta+data+sekunder.+Pengumpulan+data+dilakukan%0D%0Amelalui+studi+kepustakaan+dan+studi+lapangan%2C+kemudian+diolah+melalui+seleksi%2C%0D%0Aklasifikasi%2C+dan+penyusunan+data.+Analisis+dilakukan+secara+deskriptif+kualitatif.%0D%0A%0D%0AHasil+penelitian+menunjukkan+bahwa+BPD+Desa+Rulung+Raya+telah+berupaya%0D%0Amenjalankan+fungsi+pengawasan+melalui+partisipasi+dalam+perencanaan%2C%0D%0Apelaksanaan%2C+penatausahaan%2C+pelaporan%2C+dan+pertanggungjawaban+keuangan+desa.%0D%0ANamun%2C+efektivitas+pengawasan+masih+belum+optimal+akibat+beberapa+faktor%0D%0Apenghambat%2C+antara+lain%3A+kurangnya+pemahaman+anggota+BPD+terhadap+regulasi%0D%0Akeuangan+desa%2C+minimnya+koordinasi+antara+BPD+dengan+pemerintah+desa%2C%0D%0Arendahnya+partisipasi+masyarakat+dalam+proses+pengawasan%2C+dan+keterbatasan+akses%0D%0Aterhadap+informasi+dan+dokumen+keuangan+desa.+%0D%0A%0D%0AKata+Kunci%3A+Badan+Permusyawaratan+Desa%2C+Keuangan+Desa%2C+Pengawasan++%0D%0AThe+enactment+of+Law+Number+3+of+2024+on+the+Second+Amendment+to+Law+Number+%0D%0A6+of+2014+concerning+Villages+grants+greater+authority+to+villages+to+manage+their%0D%0Afinances+independently.+The+Village+Consultative+Body+(BPD)+plays+a+crucial+role%0D%0Ain+overseeing+village+financial+management+to+ensure+transparency+and%0D%0Aaccountability.+However%2C+in+practice%2C+the+BPD+of+Rulung+Raya+Village+faces%0D%0Atransparency+challenges+that+hinder+the+effectiveness+of+its+supervision.+This+study%0D%0Aaims+to+examine+the+role+of+the+BPD+of+Rulung+Raya+Village+in+supervising+village%0D%0Afinances+and+to+identify+the+obstacles+it+encounters+in+carrying+out+its+supervisory%0D%0Afunction.%0D%0A%0D%0AThe+research+uses+a+juridical-empirical+approach.+The+data+sources+include+both%0D%0Aprimary+and+secondary+data.+Data+were+collected+through+literature+study+and+field%0D%0Aresearch%2C+then+processed+through+selection%2C+classification%2C+and+compilation.+The%0D%0Aanalysis+was+carried+out+using+a+descriptive+qualitative+method.%0D%0A%0D%0AThe+findings+reveal+that+the+BPD+of+Rulung+Raya+Village+has+made+efforts+to+fulfill%0D%0Aits+supervisory+role+by+participating+in+the+planning%2C+implementation%2C%0D%0Aadministration%2C+reporting%2C+and+accountability+of+village+finances.+However%2C+the%0D%0Aeffectiveness+of+supervision+remains+suboptimal+due+to+several+inhibiting+factors%2C%0D%0Aincluding+a+lack+of+understanding+among+BPD+members+regarding+village+financial%0D%0Aregulations%2C+minimal+coordination+between+the+BPD+and+the+village+government%2C%0D%0Alow+community+participation+in+the+supervision+process%2C+and+limited+access+to%0D%0Afinancial+information+and+documents+++.+%0D%0A%0D%0AKeywords%3A+Supervision%2C+Village+Consultative+Body%2C+Village+Finance+&rft.publisher=FAKULTAS+HUKUM&rft.date=2025-05-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87751%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87751%2F2%2FSKRIPSI%2520FULL%2520BUNGA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87751%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++BUNGARAN%2C+MARGARETA++(2025)+PERAN+BADAN+PERMUSYAWARATAN+DESA+DALAM+PENGAWASAN+KEUANGAN+DESA+(Studi+di+Desa+Rulung+Raya+Kecamatan+Natar).++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F87751%2F