ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DANA DESA DI DESA GAS ALAM BADAK 1 KECAMATAN MUARA BADAK TAHUN 2018

Ratna Purnamasari Ivana Nina Esterlin Barus2 rinaUmi Kulsum3

Abstract


Ratna Purnamasari, 2019. Samarinda University Faculty of Economics, August 17, 1945. Effectiveness and Efficiency Analysis of Financial Management of Village Funds in Badak Natural Gas Village 1 Muara Badak District 2018.

The Natural Rhinoceros Gas Village 1 has in fact delayed the transfer of budget funds from the Center to the Village account, which has made the Village fund financial management less effective. This study aims to analyze the level of effectiveness and processing efficiency of the Badak 1 Natural Gas Village Fund in Muara Badak District in 2018.

            The theory of this research is Public Sector Accounting which focuses on analyzing regional financial statements using the Effectiveness formula and Efficiency formula.

            The analytical tool used in this study is to use the Effectiveness and Efficiency formula. The research data needed is 1 year in 2018. The analytical tool used in this study is a comparative analysis where this method uses the effectiveness formula by comparing the realization of revenue with the revenue target and also using the efficiency formula by comparing the costs incurred by the government with the realization of revenue receipts

            The results of this study indicate: 1.) The level of effectiveness of Village Funds in the Village of Natural Gas Badak 1 Sub-District of Muara Badak, measured by the ratio of the Realization of Revenue Revenues to Target Revenues, shows that the Village Fund financial management in 2018 is categorized as quite effective at 99.78%. The effectiveness of the Village Fund in 2018 is still quite effective because the village government has not been optimal in carrying out its activities, thus the hypothesis was declared rejected. 2.) The efficiency of the Village Funds in the Village of Natural Gas Badak 1 Sub-District of Muara Badak, measured by the ratio of the ratio of Revenue Costs to Realization of Revenue, shows that the Village Fund financial management in 2018 is in the inefficient category of 100.45%. efficient is <40% which according to researchers of Village Fund Financial Management does not detect expectations, thus the hypothesis is rejected.


Keywords


Village Funds, Effectiveness, Efficiency

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