The use of Village Funds does not always go according to plan and optimally. Tanjungsari Village has become one of the villages with the largest Village Fund income in the last two years. This research aims to look at the optimization of the use of Village Funds carried out by the Tanjungsari Village government as a manifestation of the implementation of Law number 6 of 2014 concerning Villages. The research method used in this research is descriptive analysis method with a qualitative approach. The results of this research are divided into three, the first is that the Village Fund has been utilized by Tanjungsari Village for village development and community empowerment in accordance with the priorities for utilizing Village Funds based on directions from the central government. Second, the use of Village Funds in Tanjungsari Village has provided many benefits for the people of Tanjungsari Village which are in accordance with the objectives of the Village Fund. Third, the use of Village Funds in Tanjungsari Village has not been running optimally because the use of Village Funds is still unable to solve the problem of unemployment and poverty and significantly increase original village income in Tanjungsari Village.

Villages play an important role in realizing development and community welfare, which is supported by the issuance of new statutory policies, namely Law Number 6 of 2014 concerning Villages. This law aims to accelerate rural development, improve the welfare of village communities and equalize development in Indonesia. Apart from that, this law is also the basis for granting the broadest possible authority to village or village governments to regulate their own areas as autonomous villages. To achieve this goal, the government since 2015 has disbursed village fund budgets to every village throughout Indonesia. This research uses normative legal research methods, using a statutory approach. This research reveals that community participation in Tanjungsari Village in every village fund management shows optimal participation. At the planning stage, community participation can be seen during the musdus and musdes determining village expenditure priorities, at the implementation stage, community participation takes the form of property participation and mutual cooperation participation and participating in various training programs properly, and at the accountability stage, the community participates during the LPJ APBDes deliberations. Community participation in managing village funds in Tanjungsari Village is at the fifth level of participation, namely placement according to Arnstein's theory or the degree of Tokenism.