This study aims to examine the implementation of the utilization of Tanah Kas
Kalurahan (village-owned land) for residential housing in Timbulharjo Village,
Sewon Sub-District, Bantul Regency, following the enactment of Yogyakarta
Special Region Governor Regulation Number 24 of 2024 concerning the Utilization
of Village Land. This research employs an empirical juridical method with a
qualitative approach, where data were obtained through literature studies and
interviews with related parties, including village officials, local government, and
community members utilizing the village land. The results indicate that the
utilization of village land in Timbulharjo Village deviates from the provisions of the
applicable regulation, particularly regarding the change in land function from
public facility purposes to residential areas. Contributing factors to this deviation
include weak supervision, the economic needs of the community, and suboptimal
dissemination of the regulation. This study recommends strengthening supervision,
enhancing coordination among relevant stakeholders, and conducting more
intensive outreach to ensure that the utilization of village land aligns with the
established regulations