<![CDATA[Abstract. This study aims to determine the optimization of village funds and village spending on village infrastructure development. The type of research used is causal associative research with a quantitative research approach and data sources, namely secondary and primary data. The population in this study is all elements that will be used as generalization areas. Data collection techniques use questionnaires, documentation and observation. Data analysis techniques are data validity and reliability tests, multiple linear regression and hypothesis testing. The results of the study are that the optimization of village funds has an effect on village infrastructure development because it has been implemented effectively and efficiently so that infrastructure development runs according to the village revenue and expenditure budget plan. Optimization of village spending has an effect on village infrastructure development because it has been implemented effectively and efficiently so that infrastructure development runs according to the village revenue and expenditure budget plan. Abstrak. Penelitian ini bertujuan untuk mengetahui optimalisasi dana desa dan belanja desa terhadap pembangunan infrastruktur desa. Jenis penelitian yang digunakan yaitu penelitian asosiatif kausal dengan pendekatan penelitian yaitu kuantittaf dan sumber data yaitu data sekunder dan primer. Populasi dalam penelitian ini yaitu seluruh elemen yang akan di jadikan wilayah generalisasi. Teknik pengumpulan data yaitu menggunakan kuesioner, dokumentasi dan observasi. Teknik analisis data yaitu uji validitas dan realibilitas data, regresi linear berganda serta pengujian hipotesis. Hasil penelitian yaitu optimalisasi dana desa berpengaruh terhadap pembangunan infrastruktur desa karena telah diterapkan secara efektif dan efisien sehingga pembangunan infrastruktur berjalan sesuai dengan rencana anggaran pendapatan dan belanja desa. Optimalisasi belanja desa berpengaruh terhadap pembangunan infrastruktur desa karena telah diterapkan secara efektif dan efisien sehingga pembangunan infrastruktur berjalan sesuai dengan rencana anggaran pendapatan dan belanja desa.]]>
