Penelitian ini bertujuan untuk mengetahui proses perencanaan, pelaksanaan,
pertanggungjawaban dan evaluasi dalam pengelolaan Dana Desa, Alokasi
Dana Desa dan Pendapatan Asli Desa di Desa Sungai Nyamuk tahun
anggaran 2023. Penelitian ini dilakukan dengan menggunakan pendekatan
deskriptif kualitatif dengan data primer hasil wawancara, observasi dan
dokumentasi. Data penelitian ini dimulai dari tahun 2019-2023. Hasil
penelitian menunjukkan bahwa pemerintah desa dalam pengelolaan dana
desa, alokasi dana desa dan pendapatan asli desa berpengaruh positif
terhadap kesejahteraan masyarakat di Desa Sungai Nyamuk, Kecamatan
Sebatik Utara, Kabupaten Nunukan, Kalimantan Utara.
Kata Kunci : Pengelolaan, Dana Desa, Alokasi Dana Desa, Pendapatan
Desa, Kesejahteraan Masyarakat

This study aimed to determine the planning, implementation, accountability, and evaluation process in Village Funds Management, Village Fund Allocation, and Village Original Income in Sungai Nyamuk Village for the 2023 fiscal year. This study used a quantitative descriptive approach with primary data from interviews, observation, and documentation. This research data starts from 2019-2023. The study results showed that the village government in managing village funds, allocation of village funds, and original village income has a positive influence on the welfare of the community in Sungai Nyamuk Village, North Sebatik District, Nunukan Regency, North Kalimantan. Keywords: Management, Village Funds, Village Fund Allocation, Village Income, Community Welfare.