This study aims to examine law enforcement policies for corruption of village funds. The allocation of village funds that are large enough is very prone to corruption. Modes of corruption of village funds include embezzlement, mark ups, abuse of authority, fictitious activities or reports, and withholding of funds. Therefore, assistance and supervision are needed in managing village funds. The enforcement of village fund corruption must be emphasized on the principle of ultimumremedium and emphasize the settlement with non-penal efforts (Government Internal Supervisory Apparatus). This is because the amount of state losses due to village fund corruption is not comparable to the cost of handling village fund corruption crimes by the Prosecutors Office and the Police which reached 200 million. The problems that will be in this study are what are the causes of Village Fund corruption and what are the forms of preventive and law enforcement policies in dealing with problems related to misappropriation of village funds. The research method used is a normative research method with a statute approach and case approach and will be analyzed using content analysis.