L Law number 6 of 2014 gives village heads the authority to manage village finances, but this does not mean that village heads have complete freedom in managing village funds because they remain under the supervision of the central and regional governments to ensure that the funds are used appropriately. the research questions used in this study are how the management and supervision mechanism of village funds in cidokom village, bogor regency, is based on law number 6 of 2014 concerning villages and what are the legal consequences of the misuse of authority by village heads in the management of village funds based on law number 6 of 2014 concerning villages. the type of research used is normative juridical legal research, the data used is secondary data as the main data in the form of laws and literature, and primary data as supporting data in the form of interviews. this research is descriptive in nature with qualitative analysis and deductive conclusions. the management and supervision of village funds and samisade funds in cidokom village are not yet fully in accordance with the village law. the village head managed finances unilaterally, carried out activities that were not in accordance with the rab, and did not prepare accountability reports, resulting in legal consequences in the form of administrative sanctions in the form of temporary dismissal and a prison sentence of 4 years and 6 months based on the bandung district court decision number 38/pid.sus-tpk/2024/pn bdg.