MENGUATKAN FUNGSI PENGAWASAN BPD: STUDI KASUS EFEKTIVITAS PENGELOLAAN ANGGARAN DESA UNTUK PEMBANGUNAN BERKELANJUTAN di Desa Sooko Kecamatan Sooko Kabupaten Ponorogo

The purpose of this study is to determine the implementation of supervision by the BPD in managing village funds in Sooko Village. This study is a normative-empirical legal study with a statute approach, conceptual approach, and sociological approach. The results of the study indicate that the implementation of BPD supervision in managing Village Funds is carried out in 4 stages, namely at the planning, the BPD of Sooko Village will discuss and hold a Village Deliberation to determine the RKPDes. At the implementation, direct supervision is carried out at the location of the activity, then at the administration stage, supervision is not carried out on the bookkeeping carried out by the Treasurer because it is confidential, and at the reporting and accountability stage, supervision is carried out by checking the conformity of the contents of the accountability report with the results of the activities that have been done.

Keywords: Village Consultative Body, Village Funds, Supervision