With the increasing need for land use to support various economic sectors, village
treasury land has become one of the strategic assets that is often used for business
activities. One form of utilization is the construction of cafes in rural areas, which
is expected to support local economic development. This research aims to analyze
the legality and implementation of the use of village treasury land for the
construction of a cafe in Maguwoharjo Village, Sleman Regency. The type of
research used is normative-empirical legal research, by examining relevant laws
and regulations as well as primary data from the community and related parties.
This research refers to the Regulation of the Governor of the Special Region of
Yogyakarta Number 24 of 2024 concerning Village Treasury Land Management and
Spatial Planning for Sleman Regency. Based on the research results, the use of
village treasury land for the construction of a cafe in Maguwoharjo is in
accordance with applicable regulations, but still requires further supervision to
ensure alignment with the principles of sustainability and the interests of the village
community.