IMPLEMENTASI PERATURAN BUPATI NOMOR 46 TAHUN 2021 TENTANG PEDOMAN PENGELOLAAN DAN PRIORITAS PENGUNAAN DANA DESA: (Studi Kasus Di Pemerintah Desa Jaten Pada Tahun 2023)

The aim of this research is to examine the implementation of Regent's RegulationNumber 46 of 2021 concerning Management Guidelines and Priority Use ofVillage Funds (case study in Jaten village government in 2023) and to find outhow Regent's Regulation Number 46 of 2021 concerning Village FundManagement is. Guidelines for Management and Priority Use of Village FundsImplemented. regarding the Village Head's Discretionary Actions in the JatenVillage Government in 2023 and what obstacles the Jaten village governmentexperiences in implementing regent regulation number 46 of 2021 concerningmanagement guidelines and priority use of village funds.The approach method in this writing is empirical juridical, this researchspecification uses descriptive, data sources use primary data and secondary data,data collection techniques use interview studies and document studies. To analyzethe data, researchers used qualitative descriptive analysis methods.Implementation of Regent's Regulation Number 46 of 2021 concerningGuidelines for Management and Priority Use of Village Funds (case study ofJaten Village Government in 2023) As follows: That the Jaten VillageGovernment has implemented Regent's Regulation Number 46 of 2021concerning Guidelines for Management and Management of Village Funds.Priority: Use of Village Funds properly and according to procedures aimed atadvancing and leveling development in Jaten village according to the priorityscale. The obstacle that occurs in implementing Regent Regulation Number 46 of2021 concerning Guidelines for Management and Priority Use of Village Funds(Case study in Jaten Village Government in 2023) is that village officials are notable to master the technology system.Keywords : Implementation of Regent Regulations, Management Guidelines andPriority Use of Funds.