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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Service and Research Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Economics, Business, Accounting & Society Review CARE: Jurnal Pengabdian Multi Disiplin Journal of Community Empowerment Asian Journal of Social and Humanities Almufi Jurnal Sosial dan Humaniora JURALINUS Perspectives on Advanced New Generations of Global and Local Economic Horizons
Supriyadi Supriyadi
Sekolah Tinggi Ilmu Ekonomi 66 Kendari
Religion Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of the Effectiveness and Efficiency of Village Fund Budgeting for the Maintenance of Farm Roads: A Case Study of Anugrah Village, Lantari Jaya District, Bombana Regency Nita Hansita; Novi Kristiani Saputri; Muh. Nur; Yusuf Jaya Saputra; Supriyadi; Reyhan Dzikriansyah Suanrno dzikriansyah
Jurnal Akuntansi Publik Nusantara Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v4i1.206

Abstract

This research aims to determine and analyze the effectiveness and efficiency of village fund budgets in efforts to maintain farm roads. This research uses a qualitative descriptive method with the data used coming from primary data in the form of interviews and secondary data through documentation. The results of this research show that based on the results of the analysis previously presented, it can be concluded that the effectiveness and efficiency of the village fund budget in efforts to improve farming roads in Anugrah Village can be said to be efficient but still less effective. This is because the village budget is still limited by regulations, the obstacle faced is the lack of Village Funds to finance all programs and the climate conditions in Anugrah Village.
Co-Authors Abdul Razak Almana, La Ode Devi Maya Sofa Dwi Purnomo Fahmi Sahlan Fidyah Arini Kusuma Wardhani Hasidin, Mirza Hapsari Hasnita, Nita Imam Mujahid Karmila Alam Syah Wellem Kusman Paluala La Oge Limbong, Diamond Muh. Nur Muhammad Fery Hidayat Nita Hansita Nita Hasnita Novi Kristiani Saputri Prabu, Zaga Raditya PUJI LESTARI Reyhan Dzikriansyah Suanrno dzikriansyah Riez Kifli Kolewora Rizki Ramadhani Sari, Wa Ode Irma Shafara, Sonia Nanda Wd Syafitri Salsabila Yusuf Jaya Saputra Yusuf Jaya Saputra