GANESHA LAW REVIEW - Ejournal2 Undiksha

GANESHALAWREVIEWVolume3Issue1,May2021 P-ISSN:2656–9744,E-ISSN:2684–9038OpenAccessat:https://ejournal2.undiksha.ac.id/index.php/GLRProgramStudiIlmuHukumFakultasHukumdanIlmuSosialUniversitasPendidikanGaneshaSingaraja

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USE OF VILLAGE FUND OUTSIDE THE VILLAGE FUND PRIORITY(CONSTRUCTIONOFAVILLAGEHALLINADIPASIRVILLAGE,RAKITDISTRICTBANJARNEGARAREGENCY)Ilham Mu’alim1, Agoes Djatmiko 1, Esti Ningrum 1 1 Fakultas Hukum Universitas Wijayakusuma Purwokerto InfoArtikel Abstract

Masuk:1Januari2021Diterima:21Februari2021Terbit:1May2021Keywords:VillageFund,VillageFundPriority,VillageGovernment

TofindoutthelegalprovisionsandconsequencesoftheuseofVillageFundsOutsidethePriorityofVillageFunds (Development of Village Halls in AdipasirVillage, Rakit District, Banjarnegara Regency). ToachievethisgoaltheresearcherusestheNormativeJuridicalApproachmethod,ResearchSpecificationisthe application of law in abstracto in cases inconcreto (Clinical Legal Research). The method ofpresenting data is presented in the form of adescription arranged systematically, logically, andrationally. Conclusions: - Regulatively the Use ofVillageFundsOutsidePriorityfortheDevelopmentofAdipasir Village Hall, Rakit District, BanjarnegaraRegency is inaccordancewith theprovisions in theBanjarnegara Regent's Letter Number:142.41/148/Setda/2016-R dated April 25, 2016concerningRecommendations on theUse of VillageFunds in Outside the Priority of the Use of VillageFundsforFiscalYear2016.-Thelegalconsequencesof the use of Village Funds outside the Priority ofVillage Funds for the Development of the AdipasirVillage Hall, Rakit District, Banjarnegara Regency,namely thereareno legal consequences, due to theapprovaloftheBanjarnegaraRegentinaccordancewith Article 27 Paragraph (1) Regulation of theMinister of Finance Number : 247/PMK.07/2015concerning Procedures for the Allocation,Distribution, Use, Monitoring and Evaluation ofVillageFunds.

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Abstrak

Katakunci:Dana Desa, Prioritas Dana Desa, Pemerintah DesaCorrespondingAuthor:EstiNingrumDOI:xxxxxxx

Untuk mengetahui ketentuan dan akibat hukumPenggunaanDanaDesadiLuarPrioritasDanaDesa(Pembangunan Balai Desa di Desa AdipasirKecamatanRakitKabupatenBanjarnegara).Untukmencapai tujuan tersebut peneliti menggunakanmetode pendekatan Yuridis Normatif, SpesifikasiPenelitan adalah penerapan hukum in abstractodalamperkarainconcreto(ClinicalLegalResearch).Metode penyajian data disajikan dalam bentukuraian yang disusun secara sistematis, logis, danrasional.Kesimpulan:-SecararegulatifPenggunaanDana Desa di Luar Prioritas untuk PembangunanBalai Desa Adipasir Kecamatan Rakit KabupatenBanjarnegara telah sesuai dengan ketentuan didalam Surat Bupati Banjarnegara Nomor :142.41/148/Setda/2016-R Tanggal 25April 2016perihal Rekomendasi Penggunaan Dana Desa DiLuar Prioritas Penggunaan Dana Desa TahunAnggaran 2016. - Akibat hukum dari PenggunaanDana Desa di Luar Prioritas Dana Desa untukPembangunanBalaiDesaAdipasirKecamatanRakitKabupaten Banjarnegara, yaitu tidak terdapatakibathukum,karenamendapatpersetujuanBupatiBanjarnegara sesuai dengan Pasal 27 Ayat (1)Peraturan Menteri Keuangan Nomor :247/PMK.07/2015 tentang Tata CaraPengalokasian, Penyaluran, Penggunaan,PemantauandanEvaluasiDanaDesa.

@Copyright2021PRELIMINARY

Thevillagefunctionsasthespearheadoftheimplementationofdevelopmentin Indonesia, both in the field of economic and social governance, as well asassistancetasks,whichcannotbeseparatedfromoneanother. In its journey, thevillagehasdevelopedinvariousforms,sothatitneedstobeempoweredsothatitbecomes strong, advanced, independent, and democratic in order to carry outgovernanceandbuildajust,prosperous,andprosperoussociety.

SaduWasistionocitedbyAriAgusPratamastatedthatfinancingorfinanceisanessentialfactorinsupportingtheimplementationofVillageautonomy,aswellastheimplementationofregionalautonomywhichsaysthat"autonomy"isidenticalto "automoney", so to organize andmanage its own village household requiresadequatefundsorcoststosupporttheexerciseofitsauthority.

One of the largest sources of village finance is the allocation of the StateRevenue and Expenditure Budget or Village Fund. The Village Fund was only

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implemented in2015withthe issuanceofGovernmentRegulationNumber60of2014concerningVillageFundssourced fromtheStateRevenueandExpenditureBudget.ThepriorityofusingtheVillageFundforVillagedevelopmentisallocatedtoachievethegoalsofVillagedevelopment,namely improvingthewelfareof theVillagecommunityandthequalityofhumanlifeaswellaspovertyalleviation.

The village hall is a place where people gather in the village to holddeliberations/meetingstoproduceimportantdecisionsforthecommoninterest.However, thevillagehall,which is thegatheringplace for thepeopleofAdipasirVillage,isinverypoorcondition.Thiscertainlymakesthedeliberationsthathavebeencentralizedinthevillagehalltomaketheatmosphereuncomfortableandnotconduciveconsideringtheoldbuildings,increasinglyweatheredandworrying.InordertocreateagoodAdipasirvillagehall,theAdipasirVillageGovernmentusestheVillageFund(DD)sourcetorehabilitatetheAdipasirVillageHall.

Giventheabove,theauthorsareinterestedinconductingfurtherresearchon"USEOFVILLAGEFUNDOUTSIDETHEVILLAGEFUNDPRIORITY(Developmentofa Village Hall in Adipasir Village, Rakit District, Banjarnegara Regency)". Afterlookingatthebackgroundoftheproblemabove,theproblemcanbeformulatedasfollows,"WhataretheprovisionsfortheUseofVillageFundsOutsidetheVillageFundPriorityfortheDevelopmentofVillageHallinAdipasirVillage,RakitDistrict,BanjarnegaraRegency?andWhatarethelegalconsequencesofUsingVillageFundsOutside theVillageFundPriority for theDevelopmentofVillageHall inAdipasirVillage,RakitDistrict,BanjarnegaraRegency?"RESEARCHMETHODS

According to Soerjono Soekanto, a normative juridical approach is legalresearchwhichiscarriedoutbyexamininglibrarymaterialsorsecondarydataasthebasicmaterialforresearchbyconductingasearchonregulationsandliteraturesrelatedtotheproblemunderstudy.Researchspecificationsusedaretheapplicationof law inabstracto in cases in concreto (ClinicalLegalResearch).Data collectionmethods,namelyliteraturestudy,isadatacollectiontechniquebyconductingstudystudiesof books, literature, notes, and reports thathave todowith theproblembeingsolved.RESULTSANDDISCUSSION1.ResearchResultsA.1PriorityListofAdipasirVillageScaleActivities

OnMonday,October82015attheAdipasirVillageHall,aVillageDeliberationwasheldwhichwasheldbyBPDattendedbyelementsoftheVillageGovernment,VillageCommunityInstitutionsandelementsofthecommunity.VillageDeliberationintheframeworkofdiscussingthevillagedevelopmentpriorityplansinthe2016VillageGovernmentWorkPlan.Theresultsofthediscussionagreeduponthe2016VillageDevelopmentPriorityPlans.OnWednesday,January13,2016attheAdipasirVillageHall,the2016VillageDevelopmentDeliberation(Musrenbangdes)washeld.by community elements in order to discuss and agree on the draft of the 2016AdipasirVillageRKP.Thefollowingisthe2016AdipasirVillageScalePriorityListtaken from theAppendix to theAdipasirVillageRegulation concerning the2016VillageGovernmentWorkPlan:

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a. VillageAdministrationAreas:EmployeeExpenditure,OfficeOperations,BPDOperations,30RTOperations.

b. VillageDevelopmentImplementationFields:PosyanduImplementationandManagement Activities, Pertiwi PAUD and TK Management Activities, Al-QuranEducationPark(TPQ)Activities,VillageHallDevelopmentActivities,RT Landslide Management Activities. 04 RW. 01, Landslide PreventionActivitiesRT.05RW.02,TaludDevelopmentActivityforJalanRT.05RW.04,TaludDevelopmentActivitiesforNewKlintingDusun3Road,Dusun3RoadTaludDevelopmentActivities,Dusun4RoadTaludDevelopmentActivities,Dusun 5 Road Talud Development Activities, Jenggul Irrigation ChannelMaintenanceActivities,BuffaloWashIrrigationIrrigationActivities.

c. Community Development Sector: Commemoration of Islamic Holidays,Commemoration of National Holidays, Capacity Building Activities ofCommunityLinmas.

d. Community Empowerment: LP3M Operations, PKK EmpowermentAssistance, Support for Youth and Sports Activities, Community ServiceActivitiesfor5Hamlets,SKDActivities,KPMDActivities

A.2ListofActivitiesinAPBDesaAdipasirTheDraftVillageRegulationonAPBDesahasbeenevaluatedbytheRegent,

onThursday31December2015attheAdipasirVillageHall,theAdipasirVillageBPDandtheAdipasirVillageGovernmentheldaDiscussionandAgreementMeetingontheVillageRegulationregardingtheVillageBudget(APBDesa)Year2016BudgetActivities intheAdipasirVillageRevenueandExpenditureBudget in2016areasfollows:

a. VillageAdministrationAreas:EmployeeExpenditure,OfficeOperations,BPDOperations,30RTOperations.

b. Village Development Implementation Areas: Activities for Organizing andManagingPosyandu,ManagementActivitiesforEarlyChildhoodEducationand Kindergarten Pertiwi, Activities for Organizing Al-Qur'an EducationParks(TPQ),VillageHallDevelopmentActivities,ActivitiesforRTLandslidePrevention.04RW.01,LandslidePreventionActivitiesRT.05RW.02,TaludDevelopmentActivityforJalanRT.05RW.04,TaludDevelopmentActivitiesforNewKlintingDusun3Road,Dusun3RoadTaludDevelopmentActivities,Dusun 4 Road Talud Development Activities, Dusun 5 Road TaludDevelopmentActivities, Jenggul IrrigationChannelMaintenanceActivities,BuffaloWashIrrigationIrrigationActivities.

c. Community Development Sector: Commemoration of Islamic Holidays,Commemoration of National Holidays, Capacity Building Activities ofCommunityLinmas.

d. Community Empowerment: LP3M Operations, PKK EmpowermentAssistance,SupportforYouthandSportsActivities,5HamletEnvironmentalMutualCooperationActivities,SKDActivities.

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A.3LetteroftheRegentofBanjarnegaraconcerningtheUseofVillageFundsin2016

BasedontheletteroftheBanjarnegaraRegentNumber:142.41/165/Setda/2016datedJanuary25,2016regardingtheUseofVillageFundsin2016.

PriorityfortheUseofVillageFundsfor2016asstipulatedintheRegulationof the Minister of Villages, Development of Disadvantaged Areas andTransmigration of the Republic of Indonesia Number 21 of 2015 in Article 6Paragraph(1).InspendingtheVillageFundin2016tobeguidedbytheRegulationof the Minister of Villages, Development of Disadvantaged Areas, andTransmigrationoftheRepublicofIndonesiaregardingPrioritizationfortheUseofVillageFundsNumber21of2015. If theVillageFund isused for things that areoutsidethePriorityfortheUseofVillageFunds,itisinaccordancewiththemandateset out in the Minister of Finance Regulation Number 247 / PMK.07 / 2015concerningProceduresforAllocation,Distribution,Use,MonitoringandEvaluationofVillageFundsArticle27.Forthisreason,ifinthevillageoftheareaofBrother,theVillageFundisusedforspendingoutsideoftheseprioritiestoobtainpriorapprovalfromtheRegent.

A.4LetterfromtheHeadofAdipasirVillagetotheRegentofBanjarnegaraviatheHeadoftheRakitSub-DistrictregardingtheRequestforaDDPermittoRepairtheVillageHall

Letterof theHeadof theAdipasirVillagenumber:413.1/32/ III/2016dated15March2016regardingtheApplicationforaDDPermit.

Wehereby,theHeadofAdipasirVillage,RakitSub-district,applyforthe2016DD license.We allocate part of it to "DEVELOPMENTOF VILLAGEHALLS". As amatter of joint consideration, we attach: a photo of the initial condition of theAdipasirVillageHallbeforerehab,theAdipasirVillageHallBudgetPlan(RAB),theTechnicalDrawingoftheAdipasirVillageHall.A.5LetterfromtheRegentofBanjarnegaratotheHeadofSub-DistrictofRakitonRecommendationsforUsingVillageFundsOutsidethePriorityforUsingVillageFundsforthe2016FiscalYear

BasedontheletteroftheBanjarnegaraRegenttotheHeadoftheRakitSub-DistrictNumber:142.41/148/Setda/2016-RdatedApril25,2016regardingtheRecommendation for Using Village Funds Outside the Priority for Using VillageFundsforthe2016FiscalYear.

FollowinguponyourletterNumber142.41/013/Kec.Rkt/2016dated22March2016,thatbasedontheprovisionsasregulatedin:Article19andArticle21ofGovernmentRegulationNumber60of2014concerningVillageFundsSourcedfromStateBudgetandExpenditureasamendedbyGovernmentRegulationNumber22of2015concerningAmendmentstoGovernmentRegulationNumber60of2014concerningVillageFundsSourced fromStateBudget andExpenditures;Article4Regulation of theMinister of Villages, Development of Disadvantaged Areas andTransmigrationNumber21of2015concerningStipulationofPrioritiesfortheUseof Village Funds in 2016; Article 11 Regulation of the Minister of Villages,Development of Disadvantaged Areas and Transmigration Number 1 of 2015concerning Guidelines for Authority Based on Village-Scale Origin Rights; and

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Article 27 of the Minister of Finance Regulation Number 247 / PMK.07 / 2015concerningProceduresforAllocation,Distribution,Use,MonitoringandEvaluationofVillageFunds.So,fortheplantousetheVillageFund(DD)planned/proposedbyAdipasir Village, Rakit District to finance development activities that are notincluded in thepriority for theuseofVillageFunds, inprincipleapprovalcanbegivenwiththefollowingconditions:

1. ContinuetoprioritizeandoptimizetheuseoftheVillageFundasmandatedin the Law, namely that it is prioritized to finance development andcommunity empowerment, including the development of basic education,healthandinfrastructureservicesthatsupportthecommunity'seconomy.

2. The development activity plan has been stated in the Village regulationregarding the Village RPJM which is outlined in the Village Regulationconcerningthe2016RKPDesa.

3. The development activity plan has been determined as a priority for theagreeduponactivitiesintheMusrenbangdes.

4. In the case of the construction of a Village Office or Village Hall, theconstructionplanismotivatedbytheconditionofthebuildingthathasbeenheavilydamagedandworrisomeorbecauseitdoesnothaveaVillageOfficeorVillageHall.

5. HasbeenequippedwithatechnicaldrawingdesignthatmeetsthefeasibilitystandardandtheBudgetandCostPlan(RAB).

6. Inallocatingthebudget,theprinciplesofefficiencyandeffectivenessareputforwardandputforwardthevalueoffunctionratherthangrandeur.

Inconnectionwiththis,theplanneduseoftheVillageFundwhichwillbeusedtofinanceactivitiesthatarenotincludedinthepriorityfortheuseoftheVillageFund,namely:DevelopmentoftheAdipasirVillageHall,RakitDistrict;Aslongasithasfulfilledtheprovisionsasstatedinnumber1tonumber6,approvalcan be given at the time of evaluating the draft Village regulation regarding theVillageAPBinquestion.A.6LegalBasisregardingVillageFundsA.6.1SanctionsrelatedtotheUseofVillageFundsOutsidethePriorityofUsingVillageFunds

Based on Article 27 of the Republic of Indonesia Government RegulationNumber60of2014concerningVillageFundsSourcedFromtheStateRevenueandExpenditureBudget,itisstatedthat:

(1)IntheeventthattheVillageFundSiLPAisfoundimproperly,theregent/mayorshallimposeadministrativesanctionsontheVillageconcernedintheformofareductionoftheVillageFundintheamountofSiLPA.(2)TheVillageFundSiLPAimproperlyasreferredtoinParagraph(1)occursbecause:a.theuseofVillageFundsisnotinaccordancewiththeprioritiesfortheuseofVillageFunds,generalguidelines,ortechnicalactivityguidelines;orb.depositofmoneyintheformofdepositsformorethan2(two)months.(3) The reduction of Village Funds as referred to in Paragraph (1) shallbecome the basis for reducing Village Funds for districts / cities in thefollowingfiscalyear.

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In theexplanationofGovernmentRegulationof theRepublicof IndonesiaNumber60of2014concerningVillageFundsSourcedfromtheStateRevenueandExpenditureBudgetintheGeneralSectionitisexplainedthattheGovernmentanddistricts/citiescanalsoimposesanctionsintheformofreducingVillageFundsiftheuseofthesefundsisnotinaccordancewiththepriorityfortheuseoftheFund.Village,generalguidelines,technicalguidelinesforactivities,orthereisadepositofmoneyintheformofdepositsformorethan2(two)months.2.Discussion1.LegalProvisionsontheUseofVillageFundsOutsideofAdipasirVillageFundPriorities

VillageFunds are funds sourced from the StateRevenue andExpenditureBudget allocated to Villages which are transferred through the district / cityRegional Revenue and Expenditure Budget and are used to finance governance,implementation of development, community development, and communityempowerment. Minister of Finance, hereinafter referred to as Minister, is theministerwhoadministersgovernmentaffairsinthefieldofstatefinance.FurtherprovisionsregardingtheproceduresforallocatingVillageFundsshallberegulatedin a Ministerial Regulation. Further provisions regarding the procedures fordistributing Village Funds shall be regulated in aMinisterial Regulation. FurtherprovisionsregardingtheprocedurefortheuseofVillageFundsshallberegulatedinaMinisterialRegulation.Furtherprovisionsregardingprocedures formonitoringandevaluatingVillageFundsshallberegulatedinaMinisterialRegulation

Basedontheresearchresults,pointA.3explainsthatthepriorityfortheuseof village funds is to finance the development sector and the communityempowermentsector(field2andfield4).ThepriorityintheVillageDevelopmentSectoristoimprovethewelfareoftheVillagecommunityandthequalityofhumanlifeaswellaspovertyreduction,and itsuse isdirectedat the implementationofVillageDevelopmentprogramsandactivities.

Fromtheforegoing,thattheconstructionoftheAdipasirVillageHallmeansthat it is outside the Priority for the Use of Village Funds because it does notemphasizeimprovingthewelfareoftheVillagecommunityandthequalityofhumanlifeaswellaspovertyreduction,soaccordingtotheResearchResultsinpointA.3the final section, the villages that spend beyond these priorities to obtain priorapprovalfromtheRegent.IntheresultsoftheresearchatpointA.4,theVillageHeadhassubmittedapermitapplicationlettertotheRegentofBanjarnegaraviatheHeadoftheRakitSub-Districtbyattachingconsiderationmaterial.

Recommendations are suggestions that are suggestive, justify, orcorroborateabout somethingor someone.Recommendationsarevery importantmeanstoconvinceotherpeoplethatsomethingorsomeoneisrightandappropriate.Thedefinitionandmeaningof thewordconsent isastatementofagreement (orstatementofapproval),justification(ratification,approvalandsoon).

IntheresultsoftheresearchatpointA.5,theRegentofBanjarnegaragavearecommendationletterfortheUseofVillageFundsOutsidethePriorityfortheUseofVillageFundsforthe2016FiscalYeartotheHeadoftheRakitSub-DistrictforapprovalwiththeprovisionsintheresearchresultsatpointA.5frompointnumber1to6.

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The results of the research at point A.5, in provision number 1, in theresearchresultsofpointA.1,themajorityofactivitiesfundedbytheVillageFundareasmandatedintheRegulationoftheMinisterofVillages,DisadvantagedAreasandTransmigrationof theRepublicof IndonesiaNumber21of2015concerningPriorityfortheUseofVillageFundsin2016.

TheresultsoftheresearchatpointA.5, inprovisionsnumber2and3,theVillageHallDevelopmentActivitieshavebeenincludedintheRKPDesaasevidencedintheresultsoftheresearchpointA.1inletterb.Theresultsof researchatpointA.5, inprovisionnumber4,areevidenced in theresearchresultsattachmentpointA.4,researchresultsatpointA.5,provenintheresearchresultsattachmentpointA.4.

So, ingeneralthepriorityfortheuseofvillagefundsinthefieldofvillagedevelopment as stipulated by the Regulation of the Minister of Villages,Development of Disadvantaged Areas and Transmigration of the Republic ofIndonesia,article6.DevelopmentofVillageHallsisnotincludedinthesecriteria,theuseofVillageFundsisoutsidethepriorityofusingVillageFunds.,continuetousetheusualmechanismwheretheseactivitieshavebeencontainedintheVillageRPJM,VillageRKPandVillageAPB,onlytheseactivitiesarefundedfromtheVillageFund,sointhiscasespecificallyfortheDevelopmentoftheAdipasirVillageHalltosubmitanApplicationforPermittouseVillageFundsoutsidePriorityfortheUseofVillageFundstotheRegentofBanjarnegaraasmandatedbytheMinisterofFinanceRegulationNumber 247 / PMK.07 / 2015 concerning Procedures for Allocation,Distribution,Use,MonitoringandEvaluationofVillageFundsarticle27paragraph(1).2.LegalConsequencesofUsingVillageFundsOutsideofAdipasirVillageFundPriority

Legalconsequencesareconsequencescausedbylegalevents.Becausealegalevent is caused by a legal act, while a legal action can also give birth to a legalrelationship,thenalegaleffectcanalsobeinterpretedasaresultcausedbyalegalactand/oralegalrelationship.Legaleffectistheresultofanactiontakentoobtainaneffectthatisdesiredbytheperpetratorandwhichisregulatedbylaw.Theactionhedidwasalegalaction,thatis,anactiontakeninordertogetsomethingthelawwanted.

RegulationoftheMinisterofVillages,DevelopmentofDisadvantagedAreas,andTransmigrationNumber21of2015concerningStipulationofPrioritiesfortheUse of Village Funds in 2016, article 6, Development of Village Halls is not inaccordancewiththeprioritiesfortheuseofvillagefunds.Thus,theconstructionoftheAdipasirVillageHallcanbesaidtobeoutsidethepriorityofusingvillagefunds.ReferringtotheresultsofresearchA.6.1inthefinalsection,theAdipasirVillageHallDevelopmentactivitymaybesubjecttoadministrativesanctionstoAdipasirVillageintheformofreducingVillageFundsinthefollowingfiscalyear.However,basedonthediscussionofpointB.1,thattheProvisionsfortheUseofVillageFundsOutsidethe Village Fund Priority for Village Hall Development in Adipasir Village, RakitDistrict, Banjarnegara Regency are in accordancewith applicable regulations, sothatthishasnolegalconsequencesandcannotbeimposedadministrativesanctions,

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becausetheyhavereceivedtheapprovaloftheRegentofBanjarnegarawithaletterintheresultsofresearchpointA.5,andhavebeenimplementedin2016.CONCLUSIONSANDRECOMMENDATIONSBasedonthedescriptionabove,thefollowingcanbeconcluded:

1. RegulatoryuseofVillageFundsOutsidePriorities for theDevelopmentofAdipasirVillageHall,RakitDistrict,BanjarnegaraRegencyisinaccordancewith the provisions of Article 27 of the Minister of Finance RegulationNumber 247 / PMK.07 / 2015 concerning Procedures for Allocation,Distribution, Use, Monitoring and Evaluation of Village Funds , and theprovisionsintheBanjarnegaraRegent'sLetterNumber:142.41/148/Setda/2016-RdatedApril25,2016regardingRecommendations fortheUseofVillageFundsOutsidethePriorityforUsingVillageFundsforthe2016FiscalYear.

2. ThelegalconsequencesoftheUseofVillageFundsOutsidetheVillageFundPriority for the Development of Adipasir Village Hall, Rakit District,BanjarnegaraRegency,namelythattherearenolegalconsequences,becauseithasreceivedtheapprovaloftheBanjarnegaraRegentandisinaccordancewiththeprovisionsofArticle27Paragraph(1)ofRegulationoftheMinisterof Finance Number 247 / PMK.07 / 2015 concerning Procedures forAllocation, Distribution, Use, Monitoring and Evaluation of Village Funds,that"VillageFundscanbeusedtofinanceactivitiesthatarenotincludedinthepriorityuseofVillageFundsasreferredtoinArticle25Paragraph(2)afterreceivingtheregent/mayorapproval”.

Based on the description of the above conclusions, the author provides thefollowing suggestions: For Villages, then to prioritize prioritized matters asstipulated by the Regulation of the Minister of Villages, Development ofDisadvantaged Areas and Transmigration, as well as Village Hall Developmentactivities,itwouldbebettertouseincomeAsliDesa(PADesa).REFERENCELiteraturIshaq.2008.Dasar-DasarIlmuHukum.Jakarta:Cet.I.SinarGrafika.Nazir,Moh..1988.MetodePenelitian.Jakarta:GhaliaIndonesia.Soekanto, Soerjono & Sri Mamudji. 2001. Penelitian Hukum Normatif (Suatu

TinjauanSingkat).Jakarta:RajawaliPers.Soeroso,R.2006.PengantarIlmuHukum.Jakarta:SinarGrafika.PeraturanPerundang-undanganPeraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2014 tentang Dana

DesaYangBersumberDariAnggaranPendapatandanBelanjaNegara.Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, Dan Transmigrasi

Nomor 5 Tahun 2015Tentang Penetapan Prioritas PenggunaanDanaDesaTahun2015.

JurnalNoverman, Yudianto. 2018. “Analisis Kesesuaian Pengelolaan Dana Desa dengan

PeraturanPerundang-Undangan(StudiKasusDiNagariBukitBualKabupaten

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Sijunjung)”.DalamJurnalAnalisisKebijakandanPelayananPublik,Volume4No.2.

Pratama,AriAgus.2019.“PerencanaandanPelaksanaanAlokasiDanaDesa(ADD)DiDesaPengalihanKecamatanEnokKabupaten IndragiriHilir Tahun2017-1018”. Dalam Jurnal OnlineMahasiswa FISIP Vol. 6, Edisi II, Juli-Desember2019.

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