Law and Policy Analysis of Utilizing Village Allocation Funds in the Ngadas Traditional Tourism Village (A Study on the Implementation of Article 72 Paragraph (1) Letter D of UU Desa in Ngadas Traditional Tourism Village, Poncokusumo Subdistrict, Malang Regency)

A village, including customary villages referred to by other names, hereinafter as "Desa," is a legal community entity with defined territorial boundaries empowered govern and manage local government affairs the interests of based on initiatives, ancestral rights, and/or recognized respected traditional rights within governance system Unitary State Republic Indonesia. The recognition both unified entities granted Central Government, which delegates governing authority. In exercising this authority, Government provides funding source village finance. Village finance encompasses all obligations that can be valued in monetary terms, well money goods related implementation obligations. Subsequent articles elaborate obligations, specifically regarding revenue, expenditure financing, financial management. Article 72 UU Desa, more detailed provisions revenue. One revenue sources mentioned article Fund Allocation (ADD). It imperative for governments utilize Alokasi Dana Desa (ADD) or accordance legislation needs rural community. utilization Ngadas Customary Tourism possesses its own unique characteristics due influence Romodukun (customary leader). This research socio-legal study employing juridical-sociological approach. conducted Village, Poncokusumo District, Makang Regency. primary data are obtained through observation. observation will supported secondary relevant information (secondary data) formulate conclusions issues. collection techniques used interviews documentary library research.