Performance Analysis of the Village and Sub-District Empowerment Office of Tulang Bawang District, Lampung Province in Village Fund Management

This study examines the limited effectiveness of village development in Tulang Bawang Regency, as reflected in the slow progress of the Developing Village Index and the increasing poverty rate, despite the implementation of village fund policies since 2015. The research employs a quantitative approach using primary data collected through structured questionnaires. A total of 180 respondents participated, consisting of 120 village government officials and 60 community members from several villages in Tulang Bawang Regency. Data analysis was conducted using simple linear regression and multiple linear regression techniques with the support of SPSS version 22. The findings demonstrate that the implementation of village fund policies, community participation, and organizational performance simultaneously and significantly influence the effectiveness of village development. Among these factors, effective policy implementation and active community involvement strengthen organizational performance, which in turn enhances development outcomes. The study highlights the importance of financial and programmatic synergy across village budgets, regency or city budgets, provincial budgets, and the national budget to achieve optimal village development. In addition, the integration of information technology in planning and budgeting processes from the village level to the central government is essential to improve coordination, transparency, and development effectiveness.