PENGARUH PENGELOLAAN DANA DESA TERHADAP PENINGKATAN PEMBANGUNAN INFRASTRUKTUR DI KABUPATEN ACEH TENGGARA

Abstract

The primary objective of fiscal decentralization through the implementation of Village Funds is to achieve village independence and improve community welfare through development, particularly infrastructure. This study aims to analyze the impact of Village Fund management, including planning, implementation, administration, and reporting, on improving infrastructure development in Simpang Tiga Jongar Village, Ketambe District, Southeast Aceh Regency. This quantitative study used primary data collected through questionnaires from 82 respondents. Data were analyzed using simple linear regression with SPSS software. The results indicate that Village Fund Management has a partial positive and significant effect on infrastructure development. This finding indicates that the better the Village Fund governance implemented by village officials, the higher the achievement of improvements in the quality and quantity of infrastructure. This article's contribution lies in emphasizing the importance of managerial aspects in the fiscal context of villages in remote areas and strengthening the theoretical framework of public management at the micro level.