Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Management and Business
Khatarina Shinta
Accounting, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia
Economics, Econometrics & Finance

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Analysis of the Effectiveness of Village Revenue and Expenditure Budget Management in Donowarih Village, Karangploso District, Malang Regency Khatarina Shinta; Willy Tri Hardianto; Luh Dina Ekasari
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to analyze the effectiveness of APBDes management in Donowarih Village, Karangploso District, Malang Regency, Fiscal Year 2024. The study uses a qualitative approach and a descriptive research type, with data collection techniques including in-depth interviews, observation, and documentation study. Data analysis is conducted using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions, while data validity is tested through technique triangulation. The results of the study show that APBDes management in Donowarih Village has been carried out through the stages of planning, implementation, administration, reporting, and accountability in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Based on the effectiveness ratio analysis results, the village revenue realization for the 2024 fiscal year reached Rp2,831,788,014.09 from the target of Rp2,829,393,753.41 with an effectiveness level of 100.08 percent, thus falling into the very effective category. However, in terms of expenditure implementation, the budget absorption rate only reached 75.65 percent, indicating that budget implementation is still not optimal.
Co-Authors Luh Dina Ekasari Willy Tri Hardianto