Land that originates from the Sultanate is managed by the Village Government based on anggaduh rights, one type of which is village treasury land. The village government which owns the village treasury land is determined based
on a letter of agreement, which means a decision letter given to the village government regarding the granting of land rights from the Sultanate. The method used in this research is empirical. The data used is primary data and secondary data. The primary data collection technique is by interviews and secondary data is obtained from documents in the form of historical reports arranged in archives and
literature that supports research. There is misuse of village treasury land for which a permit has been applied for as a tourist attraction and has been approved by the
Governor of the Special Region of Yogyakarta, but in reality there is residential construction within the tourist attraction which shows that there is a discrepancy
between the land use plan and implementation in the field. There are factors that influence the misuse of village treasury land. The lack of supervision and firmness
from the village or district government in the use of village treasury land is one of the factors that influences problems related to the use of village treasury land. The
impact of this lack of supervision and firmness can create a situation where the use of village treasury land is not in accordance with the established rules and designations.