<![CDATA[Village-issued land acknowledgment letters remain frequently relied upon in Indonesian land disputes, particularly where land rights have not been formally registered. However, their evidentiary value and relationship with the formal land registration system remain subject to judicial assessment. This study examines the evidentiary value of a land acknowledgment letter issued by a village head in the adjudication of a land-control dispute, with particular reference to Muara Enim District Court Decision Number 36/Pdt.G/2023/PN.Mre. The study employs normative legal research using statutory, conceptual, and case approaches. Primary legal materials consist of legislation and the court decision, while secondary materials include legal scholarship concerning civil evidence, land registration, and procedural law. The analysis applies statutory interpretation, doctrinal analysis, and judicial reasoning analysis. The study argues that a village-issued acknowledgment letter cannot automatically be equated with a registered land certificate; nevertheless, it may possess evidentiary relevance when assessed together with other evidence concerning the origin, control, and continuity of land possession. Its evidentiary significance therefore depends not only on the document itself but also on its legal basis, the authority of its issuer, consistency with other evidence, and the factual circumstances considered by the court. The study contributes to clarifying the doctrinal position of village-issued land documents in Indonesian civil litigation and to strengthening legal certainty in land dispute adjudication.Keywords: Civil Procedure Law; Evidentiary Value; Land Dispute; Village-Issued Land Letter; Land Registration; Judicial Decision]]>
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