Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Social Sciences Insights Journal
Nadilla Galuh Kusuma Wardani
Faculty of Economics, Universitas Terbuka, Indonesia
Social Sciences

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

Found 1 Documents
Search

 1 
Financial performance of village fund allocation based on effectiveness and growth ratios: evidence from Gadungan Village, Puncu District, 2022–2024 Nadilla Galuh Kusuma Wardani; Rini Adriani Auliana
Social Sciences Insights Journal Vol. 4 No. 2 (2026): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/mnnhf854

Abstract

This study evaluates the financial performance of Village Fund Allocation (VFA) in Gadungan Village, Puncu District, Indonesia, during 2022–2024, focusing on budget realisation and annual revenue and expenditure growth. Using a quantitative descriptive case-study design, the analysis covers three annual observations (n = 3) based on nine village financial documents. Budget realisation ratios were 99.45% in 2022, 99.13% in 2023, and 98.93% in 2024, indicating consistently high-budget absorption with a slight decline. Revenue growth decreased from 20.30% in 2023 to 9.71% in 2024, while expenditure growth fell from 23.15% to 8.75%; both remained in the low-growth category. Reported expenditure exceeded revenue by IDR 9,485,223 in 2023 and IDR 2,888,786 in 2024, requiring reconciliation with official budget and accountability reports. This study contributes a village-specific account of budget realisation and growth. Its limitations include the single-village scope, three-year period, and reliance on documentary data without interview or observational verification. The findings are descriptive and do not establish causal relationships or service outcomes.
Co-Authors Rini Adriani Auliana