Juridical Study on the Equitable Distribution of General Allocation Funds for Village Funding Assistance in Magetan Regency

This study analyzes the implementation of the additional General Allocation Fund (DAU) for village funding assistance in the Magetan Regency, which is distributed equally. The study focuses on the fairness of the budget distribution and the relevance of the allocation to local needs based on a legal perspective. Using a normative approach, this study evaluates the equal distribution policy stipulated in the Minister of Finance Regulation No. 8/2020 and the Magetan Regent Regulation. The analysis results show that the equal distribution policy has weaknesses because it does not fully reflect the specific needs of each village, which has diverse development challenges. This research recommends the application of the principle of proportional justice, where the basic equitable allocation is complemented by an additional component based on indicators of local needs such as population, poverty levels, and infrastructure conditions. This approach is expected to support inclusive and sustainable development and create a balance between the principles of equity and need in budget distribution policies.