Penelitian yang berjudul “Analisis Penggunaan Anggaran Desa dalam Meningkakant Pembangunan di Desa Kuta Jeumpa, Kabupaten Aceh Barat Daya”ini bertujuan untuk mengetahui sistem penggunaan anggaran Desa dalam pembangunan infrastruktur, Sumber Daya Manusia dan ekonomi masyarakat di Desa Kuta Jeumpa, sertadampaknyaterhadap pembangunan infrastruktur, SDM dan ekonomi masyarakat di Desa Kuta Jeumpa Kabupaten Aceh Barat Daya.Metode penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitiannya deskriptif. Subjek penelitian ini ialah kepala desa, sekretaris desa, bendahara desa, masyarakat Desa Kuta Jeumpa. Teknik pengumpulan data dilakukan dengan wawancara, dokumentasi dan observasi. Berdasarkan hasil penelitian dapat diketahui bahwa sistem penggunaan anggaran desa di Desa Kuta Jeumpa ini didasari oleh Qanun Desa yang mengatur pemanfaatan anggaran desa tersebut. Pelaksanaan pembangunan dari dana desa diawali dengan musyawarah yang melibatkan berbagai apartur pemerintahan, tokoh masyarakat, tokoh agama dan masyarakat setempat. Aggaran desa di Desa Kuta Jeumpa digunakan untuk pembangunan infrtastruktur seperti jalan, rumah ibadah, kantor desa, tanggul, saluran pembuangan dan sebagainya. Bidang SDM anggaran desa digunakan untuk peningkatan mutu pendidikan anak-anak sedangkan dibidang ekonomi anggara desa digunakan untuk pemberdayaan pertanian masyarakat dengan pembangunan irigasi persawahan, pemberian bibit unggul seperti ternak, bibit padi serta kepentingan pertanian lainnya.Dampak penggunaan anggara desa ini terlihat dalam aspek infrastruktur, ekonomi dan SDM masyarakat setempat. Infrastruktur yang telah baik di Desa Kuta Jeumpa ini membuat masyarakat lebih leluasa menalani aktivitas kesehariannya baik aktivitas ekonomi, agama dan pendidikan. Bidang SDM penggunaan anggaran desa berdampak terhadap mutu pendidikan anak-anak yang ada di Desa Kuta Jeumpa baik mutu pendidikan umum maupun pendidikan agama. Bidang pemberdayaan ekonomi masyarakat anggran desa telah berdampak dengan meningkatnya motivasi masyarakat untuk bertani, meningkatnya hasil panen dan lain-lain.Analysis of Village Budget Usage in Improving Development in Kuta Jeumpa Village, Southwest Aceh RegencyThe research entitled "Analysis of Village Budget Usage in Improving Development in Kuta Jeumpa Village, Southwest Aceh Regency" aims to determine the system of using the Village budget in the construction of infrastructure, Human Resources and the economy of the community in Kuta Jeumpa Village, as well as its impact on infrastructure development, HR and economy of the community in Kuta Jeumpa Village, Southwest Aceh District. This research method uses a qualitative approach with the type of research descriptive. The subject of this research is the village head, village secretary, village treasurer, Kuta Jeumpa Village community. Data collection techniques are carried out by interview, documentation and observation. Based on the results of the study, it can be seen that the system of village budget use in Kuta Jeumpa Village is based on the Village Qanun which regulates the utilization of the village budget. The development of village funds began with deliberations involving various government apartments, community leaders, religious leaders and the local community. The village budget in Kuta Jeumpa Village is used for infrastructure development such as roads, houses of worship, village offices, dikes, sewers and so on. The village budget human resources sector is used to improve the quality of education for children while in the economic field the village budget is used to empower community agriculture by developing rice irrigation, providing superior seeds such as livestock, rice seeds and other agricultural interests. The impact of using the village budget is seen in the aspects of infrastructure, economy and human resources of the local community. The infrastructure that has been good in Kuta Jeumpa Village has made the community more flexible in carrying out their daily activities both in economic, religious and educational activities. The HR sector for the use of the village budget has an impact on the quality of education of children in Kuta Jeumpa Village, both the quality of general education and religious education. The field of economic empowerment of rural village communities has had an impact with increasing community motivation for farming, increased crop yields and others.