PERAN BADAN PERMUSYAWARATAN DESA (BPD) TERHADAP KEUANGAN DESA DI KECAMATAN NATAL KABUPATEN MANDAILING NATAL

Abstract

One of the authorities possessed by the BPD based on Article 35 of Law no. 6 of 2014 concerning Villages in conjunction with Article 31 Permendagri No. 110 of 2016 concerning the Village Consultative Body is to supervise the performance of the village head. Descriptive legal research with a sociological juridical approach. Data was collected through field research (interviews). Furthermore, the data were analyzed qualitatively, to then be presented in an analytical descriptive manner. Based on the results of the study it was found that the position of the BPD in administering village government is an equal partner with the village head. The role of BPD in the framework of village financial supervision is carried out in several forms of activity, namely: a) Financial Control, b) Financial Supervision, c) Monitoring, d) Evaluation. Meanwhile the obstacles faced by the BPD in supervising village finances in Natal District are: 1) Lack of facilities and infrastructure owned by the BPD in carrying out its duties and functions, 2) lack of human resource capacity, and 3) lack of attention to the welfare of the chairman and members of the BPD.