This study aims to analyze the level of effectiveness and efficiency of village funds in the Sanden sub-district of Bantul Regency. The analytical tool used in this research is descriptive quantitative method using the retio of effectiveness and efficiency. The data used in this study is secondary data from the APBDes realization report of each village in Sanden sub-distric. The result showed that the effectiveness of village funds in the Sanden sub-distric was in the quite effective and effective category. Gadingsari has an effectiveness level at 83.80%, Gadingharjo at 93.50%, Srigading at 91.70%, and Murtigading at 93.14%. While the efficiency of village funds in the Sanden sub-distric is in the category of less efficient and quite efficient where the village of Gadingsari has an efficiency level at 94.65%, Gadingharjo at 81.84%, Srigading at 95.98%, and Murtigading at 96.16%. The most effective and efficient village in the Sanden sub-distric is Gadingharjo village because it has a low difference between the target expenditure and the realization of expenditure and only has 17 activities at a low cost.