<![CDATA[This study examined how Village Funds (Dana Desa) were managed in Sambirejo Village, Prambanan, Sleman, to optimize Village Original Income (PADes) and strengthen community empowerment. The study used an exploratory qualitative design conducted from August to October 2025. Data were collected through in-depth interviews, observation, and document analysis involving seven key informants: the village head, village secretary, planning officer, finance officer, BUMDes manager, community leader, and a beneficiary group representative. The findings show that Sambirejo adopted a productive and participatory management strategy built on four pillars: (1) village-level planning from hamlet deliberation to Musrenbangdes and APBDes formulation; (2) capital strengthening for BUMDes and support for village tourism assets, especially Tebing Breksi; (3) community empowerment through UMKM training, mentoring, and market facilitation; and (4) transparency, monitoring, and evaluation through village information media and direct community oversight. Financial records indicate that BUMDes made a substantial contribution to PADes, while PADes-funded activities supported tourism maintenance, capacity building, community health, local culture, and business capital. The increase in PADes was associated with expanded job opportunities, improved basic services, stronger local entrepreneurship, and wider participation in village development. The main constraints were limited community initiative and regulatory rigidity in the use of village resources. The article contributes an empirically grounded model of village fund management that supports SDG 8 by linking local revenue growth with inclusive rural economic empowerment.]]>
