This study aims to analyze the efficiency and effectiveness of village fund management in Maguwan Village, Sambit District. The data used in this study are primary and secondary. Primary data were obtained from interviews with the Village Head, Village Treasurer, Village Secretary, Village Consultative Body (BPD) Chair, and community leaders. Secondary data were obtained from the 2021-2024 Village Fund Revenue and Expenditure Budget Implementation Report. The data collection method used in this study was descriptive qualitative, with two analytical tools: efficiency analysis and effectiveness analysis.
The results of the efficiency analysis indicate that village fund management in Maguwan Village from 2021-2024 was quite efficient, with an average efficiency level of 86.49%. This achievement reflects the village government's ability to optimally manage the budget, minimize waste, and ensure the allocation of funds is used effectively. This efficiency is reflected in the food security, health, and village infrastructure sectors, where each sector demonstrated physical output that met targets and provided direct benefits to the community. The results of the effectiveness analysis indicate that village fund management in Maguwan Village from 2021 to 2024 was considered quite effective, with an average effectiveness rate of 83.79%. This indicates that village spending has been implemented in accordance with the established budget plan, although there is still room for improvement to achieve a highly effective category. Priority programs in food security, health, and infrastructure were successfully implemented on target, contributing positively to village development and community empowerment.

Keywords: Efficiency, Effectiveness, and Village Fund Management