The purpose of this research is to measaure the efficiency and effectiveness of village fund budgeting for village development in Selat District, Kapuas Regency, from 2021 to 2023, and to analyse the level of community participation of village development in Selat District, Kapuas Regency. The research respondents were 48 heads of families in Selat District, consisting of 24 heads of families in Pulau Telo and Pulau Telo Baru villages, who were surveyed to determine the level of community participation in village development. The data is presented in tables and described in detail. The results of this study show that the efficiency level of village fund management in Selat District from 2021 to 2023 falls under the category of inefficient, meaning there is no difference between realized revenue and realized expenditure. Meanwhile, the effectiveness level of village fund management in Selat District from 2021 to 2023 is categorized as effective, meaning that the village fun management was able to meet its intended targets. Additionally, the level of community participation in the villages of Selat District is considered high. 

Keywords: Efficiency; Effectiveness; Village Fund; Community Participation