<![CDATA[This study aims to analyze the supervision conducted by the regional government over the management of village funds in Tasikmalaya Regency. Village funds are a vital instrument in supporting independent and sustainable village development, yet deviations often occur due to weak oversight. Using a qualitative approach with a case study method, data were collected through in-depth interviews, documentation, and observation of several informants. The results of the study indicate that the management of village funds in Tasikmalaya Regency is carried out systematically and accountably through stagThis study aims to analyze the supervision conducted by the regional government over the management of village funds in Tasikmalaya Regency. Village funds are a vital instrument in supporting independent and sustainable village development, yet deviations often occur due to weak oversight. Using a qualitative approach with a case study method, data were collected through in-depth interviews, documentation, and observation of several informants. The results of the study indicate that the management of village funds in Tasikmalaya Regency is carried out systematically and accountably through stages of planning, implementation, administration, reporting, and accountability, in accordance with regional regulations. This process is supported by digital systems and community participation to ensure accountability. The regional government, through collaboration with the Regional Inspectorate, the Village Community Empowerment Office, sub-district officials, law enforcement authorities, and civil society, conducts preventive, repressive, and educative supervision to ensure the effective, efficient, and transparent use of village funds. However, this supervision faces challenges such as the limited number and competence of auditors, low capacity of village officials, lack of integration in the reporting system, and insufficient synergy among supervisory institutions. Therefore, it is necessary to strengthen human resource capacity, develop technology-based reporting systems, and enhance inter-agency cooperation to create more professional and accountable governance of village funds.es of planning, implementation, administration, reporting, and accountability, in accordance with regional regulations. This process is supported by digital systems and community participation to ensure accountability. The regional government, through collaboration with the Regional Inspectorate, the Village Community Empowerment Office, sub-district officials, law enforcement authorities, and civil society, conducts preventive, repressive, and educative supervision to ensure the effective, efficient, and transparent use of village funds. However, this supervision faces challenges such as limited number and competence of auditors, low capacity of village officials, lack of integration in the reporting system, and insufficient synergy among supervisory institutions. Therefore, it is necessary to strengthen human resource capacity, develop technology-based reporting systems, and enhance inter-agency cooperation to create more professional and accountable governance of village funds.]]>
