Efficient Use of Village Funds and Transfers to Regions in Increasing Community Welfare

Village economic and social development is one of the government's focuses to improve national development, therefore central government given authority village in managing implementation create welfare for rural communities through allocation funds provided by Central Government Regional Governments into APBDes. . This study aims analyze efficiency management regional incentive funds, special non-physical especially 33 provinces Indonesia 2019-2021 fiscal year towards as measured IDM, provide solutions funds. The analytical method used this research Data Envelopment Analysis (DEA) with three input variables four outputs. After doing an analysis using MaxDEA 8 tool which shows results there are only that efficient use fund have lowest compared