<![CDATA[This study aims to determine the effect of Village Funds and Village Fund Allocation on the Village Development Index (IDM) in Central Aceh Regency in 2020-2024. The research method used in this study is the panel data regression method with the Random Effect Model approach . The results of this study prove that partially Village Funds have a positive and significant effect on the Village Development Index (IDM) and Village Fund Allocation has a negative and significant effect on the Village Development Index (IDM). Simultaneously, Village Funds and Village Fund Allocation have a significant effect on the Village Development Index (IDM) in Central Aceh Regency. This study shows that the management and distribution of Village Funds and Village Fund Allocation Villages play a crucial role in rural development. Therefore, policies for distributing Village Funds and Allocation of Village Funds need to be directed more effectively and equitably to encourage an increase in the Village Development Index (IDM) in Central Aceh Regency.]]>
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