<![CDATA[ABSTRACT This study examines the Legal Review of the Management of Ilir Village Funds in Supporting Village Development According to Law Number 6 of 2014. The purpose of this study is to analyze the management of village funds and the factors that hinder the management of village funds in Ilir Village, Kapuas District, Sanggau Regency. The methodology used is empirical legal research with a qualitative approach through interviews with related officials. The results of the study indicate that the planning of village fund management in Ilir Village begins with the preparation of the Village Medium-Term Development Plan (RPJMDes), Furthermore, the RPJMDes is described in the Village Government Work Plan (RKPDes), the implementation of village funds still has budget allocation constraints, the village continues to optimize funds for infrastructure, economic empowerment, and basic services. and supervision of village funds is running well with the active role of the BPD and the community. However, transparency, accountability, and community involvement need to be improved for more optimal and sustainable management. Keywords: Management, Village Funds, Village Development ABSTRAK Penelitian ini mengkaji tentang Tinjauan Yuridis Pengelolaan Dana Desa Ilir Dalam Menunjang Pembangunan Desa Menurut Undang-Undang Nomor 6 Tahun 2014. Tujuan penelitian ini adalah untuk menganalisis pengelolaan dana desa dan faktor-faktor yang menghambat pengelolaan dana desa di Desa Ilir Kecamatan Kapuas Kabupaten Sanggau. Metodologi yang digunakan adalah penelitian hukum empiris dengan pendekatan kualitatif melalui wawancara dengan pejabat terkait. Hasil penelitian menunjukkan bahwa Perencanaan pengelolaan dana desa di Desa Ilir dimulai dari penyusunan Rencana Pembangunan Jangka Menengah Desa (RPJMDes), Selanjutnya, RPJMDes dijabarkan dalam Rencana Kerja Pemerintah Desa (RKPDes), pelaksanaan dana desa masihi ada kendala alokasi anggaran, desa tetap mengoptimalkan dana untuk infrastruktur, pemberdayaan ekonomi, dan layanan dasar. dan pengawasan dana desa berjalan baik dengan peran aktif BPD dan masyarakat. Namun, transparansi, akuntabilitas, dan keterlibatan masyarakat perlu ditingkatkan untuk pengelolaan yang lebih optimal dan berkelanjutan. Kata Kunci: Pengelolaan, Dana Desa, Pembangunan Desa]]>
