Efektivitas dan Efisiensi Pengelolaan Keuangan Dana Desa pada Dalu Sepuluh A Tanjung Morawa

Egy Aulia (Universitas Islam Negeri Sumatera Utara, Sumatera Utara)
Khairina Tambunan (Universitas Islam Negeri Sumatera Utara, Sumatera Utara)
Nur Laila (Universitas Islam Negeri Sumatera Utara, Sumatera Utara)

Studi Akuntansi, Keuangan, dan Manajemen
Vol. 4 No. 1 (2024): Juli

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.