This study examines the effect of village income on village spending in the development sector. The data is sourced from the APBDes Realization Report in Lahat District from the Community and Village Empowerment Service. The analysis technique used is multiple linear regression analysis. The research resulted in PADes, DD, ADD and BHPR simultaneously affecting village spending. Partially, DD and ADD have a significant effect on village spending. Villages, the majority use transfer funds to be allocated to village expenditures. PADes does not allow it to be allocated to village expenditures because of its small amount. Overlapping central and regional regulations also makes it difficult for BHPR to be allocated for village expenditure.

In the province of South Sumatra, this study intends to examine the impact of village funds, village fund allocations, and village original income. For 2015-2019, 14 districts/cities in South Sumatra province were used as examples. Purposive sampling is the sampling technique used to determine the sample. The findings show that the village fund has a partly negative impact on poverty, whereas the allocation of village funds and village original income has a partial positive and considerable impact on poverty. Furthermore, the village fund, village fund allocation, and village original income all have a significant and favorable impact on poverty. Due to a lack of data, the research time in this study was cut short. It is suggested that more research be done to expand the quantity of data samples, prolong the study time, and include more independent factors. In South Sumatra province, district/city administrations are expected to be able to maximize the utilization of village funds in order to fulfill the goal of poverty alleviation through local expenditures.

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A study of village revenue and village expenditure in the development sector is needed to analyze the effect on villages in Lahat District. Secondary data are in the form of APBDes Realization Reports from the Community and Village Empowerment Service. Village revenue affects village expenditure in development. Village fund (DD) and village fund allocation (ADD) have a significant effect on the positive direction of village expenditure in the development sector. In Lahat Regency, the majority of villages use transfer funds to be allocated to village expenditure in the development sector. Because the small amount of village original revenue (PADes) is not possible to be allocated to village expenditure in the development sector, tax and retribution results section (BHPR) is due to overlapping of central and regional regulations.

This study aims to analyze the effect of village funds and village fund allocations on poverty in South Sumatra Province. The sample used in this study was from 14 districts/cities in South Sumatra, selected based on the purposive sampling method. This study uses multiple regression data analysis. The results of this study indicate that the variable allocation of village funds has no effect on poverty. Meanwhile, village funds have a positive and significant effect on poverty. The research observation period was too short, and it is recommended to use more complete data with a longer study period. In addition, the variables used in further research are expected to be more complete and varied by adding other independent variables. It is hoped that the district/city government in South Sumatra Province can maximize the use of village fund allocations to achieve the goal of poverty alleviation in the district/city through the use of village spending.