Abstract:
The creation of a just and prosperous society is one of the ideals of the Indonesian nation that must be achieved, where one of the efforts that can be made to realize these ideals is to carry out national development in Indonesia. One of the efforts to improve the welfare of the community, especially people in rural areas, is the enactment of Law Number 6 of 2014 concerning Villages. With the high poverty rate and the low value of the Human Development Index in Balangan Regency, strategic steps are needed in an effort to reduce poverty and increase the human development index. One of the efforts that can be done is to optimize the use of village funds for improving community welfare through development and empowerment of rural communities. The objectives of this study are 1) to determine the dynamics of village development budgeting for community empowerment, 2) to determine the effectiveness of the use of village funds for community empowerment in Sumber Rejeki Village, Balangan Regency, 3) to determine the role of village funds in the formation of village typologies to realize village SDGs. This study used descriptive qualitative method. The method of data collection in this research is the technique of interview and observation. The data analysis technique uses an interactive data analysis model by Miles and Huberman. Testing the validity of the data by testing credibility through triangulation of sources and techniques. The results showed that the management of village funds in the implementation of development and community empowerment was carried out with the stages of planning, implementing, as well as monitoring and supervising. Community empowerment which is budgeted through village funds is quite effective in empowering the community. The forms of empowerment carried out by the village government are political, economic, and socio-cultural empowerment. The village fund budget, which is quite large, plays a role in efforts to realize the village's SDGs as mandated by the Ministry of Villages, Development of Disadvantaged Regions and Transmigration.