EFEKTIVITAS PENGGUNAAN DANA DESA BENGGERIS, KECAMATAN MUARA LAWA KABUPATEN KUTAI BARAT

Abstract

In fact, Benggeris Village has experienced a lack of use of village fund development which has resulted in less effective financial management of village funds. This study aims to determine whether the effectiveness of the use of village funds in Benggeris, Muara Lawa, West Kutai Regency, has been effective.

This research method is to use the effectiveness analysis tool. The data needed is in 2018-2020. Data obtained from Benggeris village officials.

The results of this study show: 1) The Effectiveness Level of Village Funds in Benggeris Village, Muara Lawa District, West Kutai Regency for the 2018 Fiscal Year is included in the ineffective category, namely 52.21% because its use is not in accordance with the budget, especially for physical or infrastructure development, especially 2018 ( infrastructure), so the level of effectiveness does not reach 80%. The 2019 Fiscal Year is included in the less effective category, which is 77.73%, even though it is in the less effective category but there has been budget absorption, so the level of effectiveness does not reach 80%, and in the 2020 Fiscal Year it is included in the effective category, which is 99.02%, said to be effective because it is included in the category of 90% -100%.