ANALISIS TERHADAP KEWENANGAN BADAN PERMUSYAWARATAN DESA DALAM PENGAWASAN KINERJA KEPALA DESA DALAM MEMBINA DAN MENINGKATKAN PEREKONOMIAN DESA BERDASARKAN UNDANG- UNDANG NOMOR 6 TAHUN 2014 TENTANG DESA - Sinta Yusuf; Firmansyah Putra (Limbago: Journal of Constitutional Law, 2021)
ABSTRACT Supervision of the implementation of government, especially towardsThe performance of the Village Head is one of the reasons the BPD was formed. Surveillance effortsregarding the performance of the Village Head is intended to prevent fraudauthority exercised by the Village Head. The authority of the BPD to supervise the performance of the Village Head is divided into four, namely the Village Head directing and managing Village Original Income (PAD) following the national and regional budget systems. PAD management is managed through the APBDdes which is determined every year for the management of Village Original Income (PAD) which is carried out through the stages of planning, budgeting, administration, reporting, accountability, and supervision activities based on the principles of transparency, accountability, participatory as well as orderly and disciplined.The Village Head increases the income of the community and village by establishing a Village Owned Enterprise (BUMDes) in accordance with the needs and potential of the village. BUMDes has a function as a facilitator, mediator and motivator. The Village Head is able to increase employment opportunities for the village community by focusing on community empowerment activities which This is done through the first few activities, creating an atmosphere or climate that allows the community's potential to develop (enabling). Second, strengthening the potential or power possessed by the community (empowering). Third, empowering also means protecting. As well asThe role of the Village Head in directing the geographical conditions of the village as agricultural land can be done by: community development, service and community development.In realizing Performance MonitoringVillage Government by the Consultative BodyVillages should prioritize intense supervision, because supervision is a very important factor for the success of a job and so that the work can be completed according to a predetermined plan. Keywords :Supervision, Village Consultative Body, Village Head Abstrak Pengawasan terhadap pelaksanaan pemerintahan khususnya terhadapkinerja Kepala Desa merupakan salah satu alasan BPD dibentuk. Upaya pengawasanterhadap kinerja Kepala Desa dimaksudkan mencegah adanya penyelewengan ataskewenangan yang dilakukan oleh Kepala Desa. Kewenangan BPD terhadap pengawasan kinerja Kepala Desa terbagi menjadi empat yaitu Kepala Desa mengarahkan dan mengelola Pendapatan Asli Desa (PAD) mengikuti sistem anggaran nasional dan daerah. Pengelolaan PAD dikelola melalui APBDdes yang ditetapkan setiap tahun pengelolaan Pendapatan Asli Desa (PAD) yang dilakukan melalui tahapan kegiatan perencanaan, penganggaran, penatausahaan, pelaporan, pertanggung jawaban, dan pengawasan berdasarkan azas transparan, akuntabel, partisipatif serta tertib dan disiplin. Kepala Desa meningkatkan pendapatan masyarakat dan desa dengan mendirikan Badan Usaha Milik Desa (BUMDes) sesuai dengan kebutuhan dan potensi desa.BUMDes memiliki fungsi sebagai fasilitator, mediator danmotivator. Kepala Desa mampu meningkatkan lapangan kerja bagi masyarakat desa dengan menitikberatkan pada kegiatan pemberdayaan masyarakat yang dilakukan melalui beberapa kegiatan pertama, menciptakan suasana atau iklim yang memungkinkan potensi masyarakat berkembang (enabling).Kedua, memperkuat potensi atau daya yang dimiliki oleh masyarakat (empowering).Ketiga, memberdayakan mengandung pula arti melindungi. Serta peran Kepala Desa dalam mengarahkan kondisi geografis desa sebagai lahan pertanian dapat dilakukan dengan carapembinaan terhadap masyarakat, pelayanan dan pengembangan terhadap masyarakat.Dalam mewujudkan Pengawasan KinerjaPemerintah Desa oleh Badan PermusyawaratanDesa sebaiknya memprioritaskan pengawasan yang intens, karena pengawasan merupakan faktor yang sangat penting untuk keberhasilan suatu pekerjaan dan agar pekerjaan tersebut dapat selesai sesuai dengan rencana yang telah ditentukan. Kata kunci : Pengawasan, Badan Permusyawaratan Desa, Kepala Desa