<![CDATA[This research aims to analyze the legal regulation of village budget efficiency and its implementation in the Trubus Village Government financial management, as well as to examine the legal impacts of budget efficiency on village government performance achievement based on indicators stipulated in statutory regulations. The research employs a normative legal method with statute approach, conceptual analysis, and case approach. Primary legal materials comprise the 1945 Constitution, Law Number 6 of 2014, Government Regulation Number 43 of 2014, Minister of Home Affairs Regulation Number 20 of 2018, and other relevant regulations, while secondary legal materials consist of scholarly journals, books, and village financial reports. Analysis was conducted through qualitative juridical methods by identifying legal norms, interpreting principles, and constructing relationships between budget efficiency and village government performance. Research findings indicate that legal regulations on village budget efficiency remain fragmentary and non-comprehensive, characterized by the absence of standardized efficiency measurement in sectoral regulations. Implementation in the Trubus Village Government demonstrates significant disparities between das sollen and das sein, where budgeting practices prioritize administrative compliance over resource optimization for performance achievement. The legal impact of budget efficiency on village government performance proves ambivalent: while promoting financial management accountability, it potentially impedes innovation and developmental program flexibility due to rigid interpretations of efficiency norms. This research recommends harmonizing village budget efficiency regulations through developing legal instruments that integrate efficiency principles with measurable performance indicators, strengthening village apparatus capacity through competency-based regulations, and establishing tiered supervisory mechanisms ensuring equilibrium between budget efficiency and public service effectiveness at the village level.]]>
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