Fungsi Pengawasan Badan Permusyawaratan Desa dalam Pengelolaan Dana Desa di Desa Bunisari, Kecamatan Cigugur, Kabupaten Pangandaran

Abstract

This study aims to analyze the oversight function of the Village Consultative Body (BPD) in managing Village Funds in Bunisari Village, Cigugur District, Pangandaran Regency. The study employed a descriptive method with a qualitative approach. Data were obtained through observation, interviews, and documentation, then analyzed using an interactive analysis model encompassing data reduction, data presentation, and conclusion drawing. The analysis was based on Terry's oversight dimensions: work standards, budget, executive reports, and costs. The results indicate that the BPD's oversight function in managing Village Funds has not been optimally implemented. In the work standards dimension, oversight is still constrained by the limited technical and administrative capacity of BPD members. In the budget and costs dimension, oversight tends to focus on the appropriateness of budget use and has not fully measured effectiveness and cost efficiency. Meanwhile, in the executive reports dimension, reporting has been conducted regularly, but reporting failures have still been identified. The main obstacles faced include limited BPD capacity, low community participation, and psychological factors in implementing oversight. Therefore, institutional capacity building, coordination, and community participation are needed to support more transparent and accountable Village Fund management.