PENGAWASAN PENGGUNAAN DANA DESA DI KABUPATEN INDRAGIRI HILIR

Supervision of the use of village funds has been carried out in synergy, so that the monitoring mechanism is effective and efficient, it is possible to give sanctions to parties who do not implement the provisions as stipulated. The Village Fund is overseen by various parties, from the village community, the sub-district head, the Village Consultative Body, the Government Internal Supervisory Apparatus (APIP), the Supreme Audit Agency, and the Corruption Eradication Commission. In addition, it is also supervised by the Ministry of Finance in synergy with the Ministry of Home Affairs and the Ministry of Village PDTT, the purpose of this research is to analyze the use of village funds, obstacles and solutions in field development and analyze efforts made to overcome obstacles in their implementation in the field. The research method is sociological legal research, the approach used in addition to the statutory regulation approach is an approach by conducting interviews. The results of this study were to determine the implementation of supervision of village funds, obstacles and efforts to overcome obstacles in monitoring the use of village funds in Indragiri Hilir district.   Pengawasan penggunaan dana desa telah dilakukan sinergi, agar mekanisme pengawasan efektif dan efisien maka dimungkinkan diberikan sanksi kepada pihak-pihak yang tidak melaksanakan ketentuan sebagaimana yang telah ditetapkan. Dana Desa ini diawasi oleh berbagai pihak, dari masyarakat desa, camat, Badan Permusyawaratan Desa, Aparat Pengawas Intern Pemerintah (APIP), Badan Pemeriksa Keuangan, serta Komisi Pemberantasan Korupsi. Selain itu juga diawasi oleh Kementerian Keuangan dengan bersinergi dengan Kemendagri dan Kemendes PDTT, tujuan dari penelitian ini yaitu menganalisis penggunaan dana desa, hambatan dan solusi dalam Pembinaan dilapangan dan menganalisis upaya yang dilakukan mengatasi hambatan dalam pelaksanaanya dilapangan. Metode penelitian adalah penelitian hukum sosiologis, pendekatan yang digunakan selain pendekatan peraturan perundang-undangan adalah pendekatan dengan melakukan wawancara. Hasil Penelitian ini untuk mengetahui implementasi pengawasan dana desa, hambatan dan upaya mengatasi hambatan dalam Pengawasan Penggunaan Dana Desa di Kabupaten Indragiri Hilir.