<![CDATA[This study aims to examine the influence of Village Fund Allocation and Village Fund Potential on Village Financial Management in Marayoka Village, Bangkala District, Jeneponto Regency. Transparent and accountable village financial management is an important factor in strengthening village independence. This study uses a descriptive quantitative approach with secondary data in the form of village financial statements for 2020–2024. Data analysis was carried out using multiple linear regression. The results of the study show that both the Village Fund Allocation and the Potential of Village Funds have a positive and significant effect on Village Financial Management. The determination coefficient of 93.8% shows that the variation in village financial management can be explained by these two variables. These findings affirm the importance of optimizing the use of village funds and managing village potential in supporting sustainable village development.]]>
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