Jurnal Manajemen & Keuangan
Vol 14 No 1 (2025): JURNAL MANAJEMEN DAN KEUANGAN

Evaluating Village Fund Allocation using Effectiveness, Efficiency, and Growth Ratios

Alfian, Ryan Allif (Unknown)
Syafina, Laylan (Unknown)
Nurwani (Unknown)



Article Info

Publish Date
09 Jun 2025

Abstract

This study aims to evaluate the performance of Village Fund Allocation (ADD) management in Gampong Lampulo during the 2021–2023 period using three financial ratio approaches: effectiveness ratio, efficiency ratio, and growth ratio. The research addresses a gap in the literature by comprehensively combining these three ratios into a single analytical framework. A quantitative descriptive method with documentation techniques was employed. Data were obtained from the Village Revenue and Expenditure Budget (APBDes) Realization Reports for 2021–2023. The results show that ADD management in Gampong Lampulo was generally effective and efficient, although some fluctuations occurred. The effectiveness ratio ranged from 85.80% to 100%, and the efficiency ratio from 82.64% to 90.78%, falling into the "good" category. However, the growth ratio for revenue and expenditure tended to be low and showed a declining trend in 2023. These findings indicate the need for more strategic financial planning and diversification of funding sources to ensure sustainable village development.

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Journal Info

Abbrev

jmk

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Jurnal Manajemen & Keuangan merupakan wahana hasil penelitian dan telaah konseptual dalam bidang manajemen dan keuangan, diterbitkan sejak tahun 2012 dan terbit 2 kali setahun pada bulan Mei dan ...