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p-Index From 2021 - 2026
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All Journal Social Sciences Insights Journal
Rini Adriani Auliana
Faculty of Economics and Business, Universitas Mataram, Indonesia
Social Sciences

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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.
Analysis of the financial accountability document verification system at the BPKP Representative Office of Lampung Province during the 2025 budget cycle Natasya Salsabila Putri; 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/d1vt0j66

Abstract

Financial accountability depends on the completeness, accuracy, and timely verification of supporting expenditure documents. This qualitative single-case study examines the verification workflow, procedures, and implementation challenges at the BPKP Representative Office of Lampung Province during the 2025 budget cycle. Interviews and observations are reported as the data sources, and thematic analysis is used to organise the findings. There are three informants, they are finance-subsection employees, the expenditure treasurer, and personnel preparing financial-accountability documents. The available account describes submission, completeness and consistency checks, review by responsible officials, and testing before payment. Reported obstacles include incomplete documents, discrepancies in supporting figures, delayed corrections, technical/network problems, and manual handling of some operational-expenditure documents. The study contributes a process-level description of how digital and manual practices coexist in this office. Because the study does not provide verbatim interview extracts, a documented validation trail, or process indicators such as processing time and error rate, the findings are descriptive and do not establish measured effectiveness. The single-office case also limits transferability to other offices.
Co-Authors Nadilla Galuh Kusuma Wardani Natasya Salsabila Putri