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<p>Tujuan penelitian ini adalah menganalisis data yang dikumpulkan dari masyarakat setempat di Desa Bergas Kidul, Kabupaten Semarang, Jawa Tengah, untuk mengetahui bagaimana variabel Transparansi, Akuntabilitas, dan Partisipasi Masyarakat dalam Pengelolaan Dana Desa mempengaruhi pemberdayaan masyarakat desa. Dalam penelitan ini penulis menambahkan beberapa variabel independent pengelolaan dana desa. Laporan tahunan lengkap yang mencakup semua variabel penelitian ini telah disiapkan dan diterbitkan oleh pemerintah setempat. Rumus Slovin digunakan sebagai metode pengambilan sampel dari populasi sebanyak 4.159 Masyarakat Desa, dan terdapat 98 responden dalam sampel. Metode analisis data yang digunakan adalah Partial Least Square.Hasil penelitian menunjukkan bahwa Transapransi berpengaruh positif dan signifikan terhadap Pemberdayaan Masyarakat, Akuntabilitas tidak berpengaruh positif dan signifikan terhadap Pemberdayaan Masyarakat, Partisipasi Masyarakat tidak berpengaruh positif dan signifikan terhadap Pemberdayaan Masyarakat dan Pengelolaan Dana Desa berpengaruh positif dan signifikan terhadap Pemberdayaan Masyarakat.</p><p>The purpose of this study was to analyze data collected from local communities in Bergas Kidul Village, Semarang Regency, Central Java, to determine how the variables<br />Transparency, Accountability, and Community Participation in Village Fund Management<br />affect village community empowerment. In this study, the author added several independent variables of village fund management. A complete annual report covering all of the variables of this study has been prepared and published by the local government. The Slovin formula was used as a sampling method from a population of 4,159 Village Communities, and there were 98 respondents in the sample. The data analysis method used was Partial Least Square. The results showed that Transparency had a positive and significant effect on Community Empowerment, Accountability did not have a positive and significant effect on Community Empowerment, Community Participation did not have a positive and significant effect on Community Empowerment and Village Fund Management had a positive and significant effect on Community Empowerment.</p><p> </p>