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All Journal Studi Akuntansi, Keuangan, dan Manajemen
Khairina Tambunan
Universitas Islam Negeri Sumatera Utara, Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Efektivitas dan Efisiensi Pengelolaan Keuangan Dana Desa pada Dalu Sepuluh A Tanjung Morawa Egy Aulia; Khairina Tambunan; Nur Laila
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3224

Abstract

Purpose: To evaluate the effectiveness and efficiency of financial management of village funds in Dalu Sepuluh A Village, Tanjung Morawa. Research Methodology: Comparative analysis using effectiveness and efficiency formulas. Document analysis of financial reports and budget plans. Interviews with village officials. Results: Village fund budget management in Dalu Sepuluh A Village did not meet efficiency standards. The effectiveness ratio is 100%. Improvements include better budget planning and increased transparency in financial reporting. Limitations: The study focused on a single village for one fiscal year, limiting its generalizability. Reliance on self-reported data from village officials. Contribution: The findings will contribute to local government financial management, rural development studies, and public administration. This study provides insights for policymakers on village fund management in Indonesia.
Efektivitas dan Efisiensi Pengelolaan Keuangan Dana Desa pada Dalu Sepuluh A Tanjung Morawa Egy Aulia; Khairina Tambunan; Nur Laila
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3224

Abstract

Purpose: To evaluate the effectiveness and efficiency of financial management of village funds in Dalu Sepuluh A Village, Tanjung Morawa. Research Methodology: Comparative analysis using effectiveness and efficiency formulas. Document analysis of financial reports and budget plans. Interviews with village officials. Results: Village fund budget management in Dalu Sepuluh A Village did not meet efficiency standards. The effectiveness ratio is 100%. Improvements include better budget planning and increased transparency in financial reporting. Limitations: The study focused on a single village for one fiscal year, limiting its generalizability. Reliance on self-reported data from village officials. Contribution: The findings will contribute to local government financial management, rural development studies, and public administration. This study provides insights for policymakers on village fund management in Indonesia.
Co-Authors Egy Aulia Nur Laila