| dc.description.abstract | Village funds are funds sourced from the state budget allocated to villages, transferred through the regional budget of districts/cities, and used to finance governance, development implementation, community empowerment, and societal development. Village funds are on-budget allocations that can be directly used to support efforts to mitigate the impacts of Covid-19 at the household and village levels.
The method used in writing a thesis is a normative juridical research method which is descriptive analysis in nature. The theory used is the theory of benefits and the theory of supervision. The research data source used is secondary data which includes primary legal materials, secondary legal materials and tertiary legal materials. Data collection techniques and tools used were library research, document research and field studies (interviews). Data analysis in this study used qualitative data analysis methods.
The research findings explain that the use and utilization of village funds during the Covid-19 pandemic in the Air Batu Subdistrict of Asahan Regency are carried out in accordance with the priority usage of village funds for the year 2021 as stipulated in legislation and directed towards accelerating the achievement of Village SDGs through: 1) National economic recovery within the scope of village authority, 2) National priority programs within village authority, 3) Adapting to new village norms. Supervision of the use of village funds during the Covid-19 period was carried out by the district/city regional government (Inspectorate), sub-district heads, Village Consultative Body (BPD) and village communities. Stipulated in the Regulation of the Minister of Home Affairs Number 73 of 2020 concerning Supervision of State Financial Management. | en_US |
