<![CDATA[This study aims to examine how governance is implemented in the management of Village Funds in Pentadu Barat Village, Tilamuta District, Boalemo Regency. The research employs a descriptive qualitative approach, with data collected through in-depth interviews, participatory observation, and document study. Data analysis follows the Miles and Huberman model, which consists of three stages: data reduction, data display, and conclusion drawing/verification. The results of the study indicate that: (1) The implementation of governance in managing Village Funds—which includes participatory planning, transparent implementation, and accountable reporting—has met the standards of Village Fund management and reflects the principles of good governance; (2) Community perceptions of the Village Fund allocation for development and empowerment programs show a noticeable improvement in infrastructure and community well-being. However, this study has several limitations, including its narrow focus on a single village, the subjectivity inherent in a qualitative approach, and the relatively short duration of observation. Therefore, future researchers are encouraged to expand the study area, adopt a mixed-methods approach, and conduct longer-term observations to obtain more comprehensive and representative findings.]]>
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