Analisis Sistem Pengelolaan Dana Desa dalam Mendukung Pemberdayaan Masyarakat Lokal Berdasarkan Peraturan Menteri Keuangan Nomor 145 Tahun 2023 (Studi Kasus pada Desa Bantarsari Kec. Rancabungur Kab. Bogor)

Village Funds are a government instrument for supporting rural development and community empowerment. However, the implementation of Village Fund management may differ across villages, making it necessary to examine its conformity with the Minister of Finance Regulation Number 145 of 2023 and its contribution to local community empowerment. This study aims to analyze the implementation of the Village Fund management system and its role in supporting community empowerment in Bantarsari Village, Rancabungur District, Bogor Regency. The study employed a qualitative descriptive approach with a case-study design. Primary data were obtained from informants selected purposively because of their involvement in Village Fund management and community activities, while secondary data were obtained from the Village Revenue and Expenditure Budget (APBDes), Village Fund realization reports, regulations, and relevant literature. Data were collected through interviews, observation, documentation, and literature review, then analyzed descriptively through data reduction, data presentation, conclusion drawing, and comparison of field findings with the provisions of Minister of Finance Regulation Number 145 of 2023. The findings show that Village Fund management has supported community empowerment through productive economic activities, training, infrastructure development, and community participation. Nevertheless, several aspects remain suboptimal, particularly budgeting, disbursement, administration, reporting, and participatory monitoring. Strengthening regulatory compliance, administrative capacity, transparency, and community involvement is therefore needed to make Village Fund management more effective and sustainable.