Gusti Komang Rusmini
Universitas Pendidikan Ganesha

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Analisis Kinerja Keuangan Pemerintah Desa Baktiseraga Kecamatan Buleleng Gusti Komang Rusmini; Nyoman Ari Surya Dharmawan; I Gusti Ayu Purnamawati
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.112500

Abstract

Purpose: To evaluate the financial performance of Baktiseraga Village Government (2020–2024) in managing Village Funds and its contribution to achieving sustainable development goals. Design/methodology/approach: The method used in this study is descriptive quantitative, employing an analysis of village financial ratios based on financial data, with interviews used as supporting data. Findings: Low income effectiveness, excellent expenditure efficiency, very low independence, dominant operational spending, and suboptimal achievement of sustainable development indicators. Implications: Necessity for strategies to increase village-owned income and more proportional budget planning to support long-term economic and environmental sustainability.