ANALISIS EFEKTIVITAS DAN EFISIENSI ATAS PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DESA PADA KANTOR DESA LONG IRAM KOTA

Margareth Caroline Widodo 1 Danna Solihin 2, Nufitriani3

Abstract


The purpose of this study was to determine the level of effectiveness and efficiency of implementation of the village income and expenditure budget at the Village Office of Long Iram Kota, to determine the effectiveness of budget implementation in the field of village development and community empowerment, and to determine the efficiency of implementation of the direct budget for the implementation of the expenditure budget in 2018-2021. Measured using the ratio of effectiveness and efficiency ratio.

The basic theory used in this research is public sector accounting. The analytical tool used in this study is the ratio of effectiveness, namely comparing the realization of the expenditure budget with the target budget, and the ratio of efficiency, namely comparing the realization of the direct expenditure budget with the realization of the expenditure budget.

The results of the study on the level of effectiveness showed that there was an increase in the last 3 years, in 2018 the effectiveness rate was 81.33%, in 2019 it was 86.03%, in 2020 it was 97.06%, but there was a decrease in 2021 so that in 2021 the percentage was only 89.06%. The realization of village development and empowerment averaged 88.37%, which means that the effectiveness criteria are in the category of effective enough that the hypothesis is rejected because it does not meet the effectiveness criteria (>90%). The efficiency level in the last 2 years has shown success in realizing the direct expenditure budget, namely in 2018 and 2019 the efficiency rate was 100%, but the following year it decreased in 2020 the efficiency rate was 64.50%, in 2021 there was a decrease again so that the efficiency rate was only 59.02%. So that the average realization of the direct expenditure budget is only 80.88%, meaning that the efficiency criteria are in the category of efficient enough so that the hypothesis is rejected because it does not meet the

efficiency criteria (>90%).

Keywords


APBDes, Effectiveness Ratio, and Efficiency Ratio

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References


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DOI: https://doi.org/10.31293/jma.v13i3.8197

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