Pelaksanaan dan Pertanggungjawaban Dana Desa dari APBN untuk UMKM di Desa Bodae Berdasarkan UU Nomor 6 Tahun 2014
DOI:
https://doi.org/10.55606/jurrish.v5i4.9557Keywords:
Accountability, Bodae Village, MSMEs, State Budget, Village FundsAbstract
This study aims to analyze the implementation and accountability of Village Funds sourced from the State Budget (APBN) for the development of Micro, Small, and Medium Enterprises (MSMEs) in Bodae Village, East Sabu District, Sabu Raijua Regency, based on Law Number 6 of 2014 concerning Villages. The research employed an empirical juridical method with a qualitative descriptive approach. Data were collected through interviews, observations, and literature studies. The findings indicate that the implementation of Village Funds for MSME development has followed the stages of planning, execution, and supervision in accordance with applicable regulations. Assistance was provided in the form of business capital and production equipment for MSME groups. Accountability was carried out through the preparation of budget realization reports supervised by the Village Consultative Body and local government authorities. However, the effectiveness of the program has not been fully optimized due to limitations in human resources, inadequate business assistance, and infrastructure constraints such as limited internet access, electricity, and the underutilization of the village market. Therefore, improvements in village officials’ capacity, public transparency, and infrastructure support are necessary to maximize community economic empowerment and sustainable village development.
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Copyright (c) 2026 Wahye Elisabeth Hunga, Josef Mario Monteiro, Jenny Ermalinda
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