The village holds a significant role in the Unitary State of the Republic of Indonesia, but its implementation often faces obstacles. One of the main challenges is the formulation of policies, which may involve assumptions, generalizations, and simplifications that do not align with the practical realities during implementation. Consequently, there is a gap between what is formulated and what is effectively implemented. This study employs a literature review with a qualitative approach, specifically a systemic review. The metaaggressive approach is utilized to synthesize results from various research sources to provide solutions to the research questions. Based on the study’s findings, it is concluded that village fund management in Wajo District has not been effective. In this context, it is recommended to employ Grindle’s theory as an analytical tool to address the issues encountered in managing village funds. Grindle’s theory comprehensively explains that two variables influence the success of policy implementation: policy content and implementation content.
 Keywords: policy, policy implementation, village fund
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