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This research was conducted in order to understand and be able to describe the form of authority of the Audit Board of Indonesia under Law No. 15, 2006 concerning the Audit Board of Indonesia regarding the audit of village funds sourced from the state budget in village administration reviewed from the state administration system in Indonesia. The discussion in this writing is about what is the standing of the Audit Board of Indonesia in auditing the village fund in the village administration and the authority of the board in auditing the fund at the village administration. This research used normative approach through scientific study and aimed to ensure the concrete and conformity of the board authority normatively. The research was conducted through library research by studying and analyzing written legal materials and supported with the statements of informant and correspondent involved. The findings concluded that the Audit Board of Indonesia as the state organ of Indonesia with vital task to audit the state budget that can be considered as the Supreme Audit Institute either in the level of central government or the regional level. The authority of the board in the level of village administration to audit the village fund that comes from the state budget is a political movement of the government and is considered as the state will in realizing the good governance as the state program. However, in the implementation, the Audit Board of Indonesia has established its representatives in each province of Indonesia in which, unfortunately, the regional representative seemed meaningless since the board representatives have to answer to the Head and Deputy Head of the board regarding the examination and audit of the village fund of the state budget. The author suggests to promulgate additional concrete and clear provisions on the duty of the representatives of the board in every province. Keyword: BPK (the Audit Board of Indonesia) Village Fund, Village Administration. ; Penelitian ini dilakukan dalam rangka untuk memahami dan mampu menjabarkan bentuk kewenangan Badan Pemeriksa Keuangan menurut Undang-Undang Nomor 15 Tahun 2006 tentang BPK RI perihal pemeriksaan dana desa bersumber dari APBN dalam pemerintahan desa ditinjau dalam system ketatanegaraan di indonesia. Pembahasan yang akan dibahas dalam penelitian ini diantaranya, bagaimanakah kedudukan BPKP sebagai perwakilan BPK dalam penyelenggaraan pemeriksaan dana desa dalam penyelenggaraan pemerintahan, serta bagaimana kewenangan BPK dihubungkan dengan pemeriksaan dana desa bersumber dari APBN di pemerintahan desa. Penelitian ini menggunakan pendekatan normatif, dengan pengkajian secara ilmiah dan bertujuan untuk memastikan kekonkritan dan kesesuaian kewenangan BPK secara normatif. Penelitian dilaksanakan dengan melakukan kajian kepustakaan dengan mengkaji dan menganalisis bahan hukum yang tertulis dan didukung dengan keterangan dari informan dan koresponden yang terlibat. Hasil penelitian menyimpulkan bahwa Keberadaan BPK sebagai lembaga negara dalam sistem ketatanegaraan di Indonesia merupakan salah satu lembaga negara yang memiliki tugas vital terhadap kewenangan memeriksa keuangan negara yang dapat disebut sebagai Supreme Audit Institute baik ditingkat pemerintah pusat hingga di daerah. Kewenangan BPK ditingkat pemerintahan desa dalam memeriksa dana desa yang bersumber dari APBN merupakan suatu langkah politik hukum pemerintah dan dinilai sebagai kehendak negara dalam menciptakan good governance yang juga merupakan program strategis pemerintah. Akan tetapi dalam pelaksanaannya sesungguhnya BPK telah memiliki BPK perwakilan disetiap provinsi-provinsi yang ada, akan tetapi fungsi BPK perwakilan seakan tidak berarti dikarenakan segala bentuk pelaksanaan kewenangan pemeriksaan dana desa bersumber dari APBN oleh BPK, BPK perwakilan wajib melakukan koordinasi terhadap ketua dan wakil ketua BPK RI terkait dengan akan dilakukannya pemeriksaan dan pengauditan dana desa yang bersumber dari APBN. Penulis menyarankan agar adanya aturan tambahan mengenai penjabaran tugas BPK Perwakilan di setiap provinsi secara konkrit dan jelas. Kata kunci: Badan Pemeriksa Keuangan, Dana Desa, Pemerintahan Desa.

This study aims to explain the political party authority in withdrawing support for the regional head candidate in elections, as well as providing an understanding of sanctions that targeted political parties who withdrawn or revoked their political stance by applicable regulations. This study using a legal perspective on the authority of political parties in withdrawing support and Authority Theory, Democracy Theory, Rule of Law Theory, Decision Making Theory, and Sanction Theory as supported theories. The formulation of all arguments, facts, and theoretical frameworks in this study uses empirical normative legal research methods. Data obtained and collected through books, journals, theses, and recent dissertations, interviews, and articles related to the problem. The research method in this study combines elements of normative and empirical law and data. This research is qualitative research used in library observation. This research concludes that the authority of political parties regarding the withdrawal of support for a prospective regional head candidate pair explained in three stages or processes, including the first stage is before registering candidates to the KPU, the second stage is the stage after registering with KPU, and last is the stage after the determination of a prospective pair of candidates by the KPU. Among the existing stages, there is a full space for political parties to participate and room for the KPU to organize regional head elections. So concerning the withdrawal of support, political parties are not allowed arbitrarily to withdraw or vice versa regarding their support for prospective pairs of candidates. Referring to the applicable regulations, the forms of sanctions that can be given to political parties that withdraw or revoke a candidate pair are criminal sanctions and administrative sanctions. Where administrative sanctions are considered to be less firm against political parties, in contrast to criminal sanctions (ultimum remedium) or as a last resort that is much firmer but ...