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All Journal Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Syifa, Muhammad Ikhwanul Asy
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Growth Ratio and Efficiency Ratio for Village Revenue and Expenditure Budget in Nagaleah Village Government, Pematang Karau District, East Barito Regency Syifa, Muhammad Ikhwanul Asy; Meitiana; Mahrita, Ani
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i2.20216

Abstract

This study analyzes the effect of the growth ratio and efficiency ratio on the 2022-2024 APBDes period using quantitative methods with SPSS-based statistical analysis. The results showed that the average growth ratio only reached 6.58%, far below the optimal limit of 40%, while the efficiency ratio reached 113.44%, indicating inefficient financial management. Statistical testing revealed that the growth ratio did not have a significant effect on the APBDes, while the efficiency ratio had a significant effect on the APBDes and both simultaneously had a significant effect on the APBDes. This finding suggests that other factors may play a greater role in determining the effectiveness of village financial management. Therefore, a more comprehensive managerial strategy and a more in-depth policy evaluation are needed to improve the efficiency and sustainability of village finances.
Co-Authors Mahrita, Ani Meitiana