Pengawasan Atas Pengelolaan Dan Penggunaan Dana Desa Yang Bersumber Dari APBN Di Kabupaten Kampar Berdasarkan Undang-undang Nomor 6 Tahun 2014 Tentang Desa

Implementation of Law No. 6 Of 2014 about Villages, the Government has raised the budget of village funds sourced from the state budget of 257 trillion for 5 (five) years in 2015 to 2019. The phenomenon of problems over the management and use of Village Funds by the Village Government (Village Head assisted by Village Apparatus) became an interesting discussion and news. This is characterized by the rolling of legal processes faced by village head or village apparatus in various regions in Indonesia related to the management of village budget. Legal problems by the village government can certainly be minimized if the implementation of the govermental relations in the field of coaching and supervision between the District Government and the Village Government is carried out inherently, measurable and sustainably. Therefore how the implementation and constraints of supervision over the management and use of village funds source from the state budget based on Law no. 6 of 2014 on Village is very interesting to research. To find out the problem, the authors conducted a study in Kampar Regency as a regency with the largest village fund ceiling in Riau Province amounting to 1.436.685.874.000 Rupiah in 2019. In order to analyze the problem as referred to above scientifically, the author uses the foundation of the theory of the state of Law as Grand Theory, the theory of authority as middle theory and surveillance theory as apply theory. Qualitative research methods are chosen to explain the conditions or facts/phenomena that occur, based on the determination of informants as the main data source of research. Based on the discussion of the result of the study, that supervision of the management and use of village funds sourced from the state budget based on Law No. 6 of 2014 about Village is carried out by the village deliberation agency, Head of Sub-district, community and village empowerment agencies and Inspektorat in the Regency. The supervision in 2019 in Kampar Regency has been implemented but not maximally in accordance with the provisions of Law No. 6 of 2014 about Villages and other Laws and Regulations. The constraints of lack of maximum supervision are: a. The lack of supervisor’s capacity, especially village deliberation agency and Sub-District Apparatus and b. Lack of budget and limited implementation personnel of coaching and supervision community and village empowerment agencies of Kampar Regency and Inspektorat of Kampar Regency