Pengaruh Kapasitas Keuangan Desa Terhadap Desa Kinerja Pembangunan Di Kabupaten Secara Keseluruhan Indonesia

This research aims to analyze the impact of village financial capacity on village development performance across
districts in Indonesia. The research uses local government data from 2018-2021 with a final sample of 1,632
observations. The results show that the village income variable contributes to improving village development
performance. This indicates that higher village income tends to enhance infrastructure development in the village (IDM).
The implications of these findings are closely related to the collaboration of policymakers, local stakeholders, and
communities to identify the best ways to increase village income and allocate these resources to maximize development
progress in village areas. Future researchers are expected to expand the scope of the study by adding other variables
such as the quality of village financial management resources, characteristics of village heads, and extending the
observation period.