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carmidah carmidah
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Journal : Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak

 1 
Analisis Pengelolaan Dana Desa Terhadap Kinerja Perangkat Desa Dalam Aspek Efektivitas dan Efesiensi Pada Desa Banjarejo Kecamatan Batanghari Kabupaten Lampung Timur Amalia Ramadhani; Erni Eka Setiawati; Muthie Apriyanti; Nurul Syamsiyah; Carmidah Carmidah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.239

Abstract

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.
Co-Authors Abdul Aziz Ramadhan Adelia Kamalasari Afifah Hafizhah Husna Al Tiyas Fitriani Amalia Ramadhani Angga Pratama Anggita Aprila Nanda Ari Almansyah Arini Nur Arista Asnanil Khoiriyyah Atika Riasari Avita Ariani Ayu Maya Lestari Berlian Putriana Carissa Laura Eka Putri Citra Nurmani Putri Dany Arsenio Deni Panca Ramadan Deswita Erya Kumalasari Dewi Astuti Dia Oktaviani Diah Agustiana Dian Cahyana Dilla Istichomah Dina Tri Mulyani Erni Eka Setiawati Fara Khairunnisa Farhah Miftahussifa Fellita Nur Faizah Fia Setiawati Fikri A’isy Erlangga Sangrio Firda Sarachehan Fitri Soleha Anisa Fitrotul Hidayah Helga Fadhillah Rohman Hendara Atmoko Hendra Hafid Permadi Hendri Hafid Permadi Hendri Irawan Hendri Stiawan Hesty Rindiani Ima Mega Septiana Putri Imam Fathur Rohman Indah Fitri Fulkhanifah Jili Dwi Maharani KHOIRUN NISA Laili Zakiya Lella Anita Lilih Rahmawati Lilis Yulita Lintang Dyah Ayu Anggraini Liza Henica Sari M. Yusuf Amar Ma’rifatul Fuadah Miftahurrohmah Miftahurrohmah, Miftahurrohmah Mila Santi Muhamad Fatikhul Khoir Muhammad Alfi Bimantara Muhammad Ngazizi Muliatul Khasanah Muthie Apriyanti Nabila Maharani Nias Kusuma Ayu Nur Baiti Nur Indah Sari Nurul Hakiki Nurul Isnaini Nurul Syamsiyah PUJI LESTARI Pungki Amelia Rani Asupa Ratna Septina Rehan Saputra Resti Fauziah Reza Rahmawati Rindy Astrid Ramadhani Ririn Eri Biyatma Risma Nur Khasanah Rofiqoh Maratus Solikhah Rosa Liana Selin Jurniasari Selvia Astuti Sukirno Sukirno Tarisa Varagita Thoyibatun Nisa Tri Aulia Umi Salimah Vili Uta Dewi Wita Dwi Handayani Yeni Ariska Yusuf Abdurrahman