JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Vol. 3 No. 1 (2026): Januari

Analisis Kinerja Keuangan dan Dampaknya terhadap Kualitas Layanan Dasar di Desa Jamburnauli Kecamatan Tarutung KabupatenTapanuli Utara

Monika Flora Manik (Unknown)
Apriani Hutabarat (Unknown)
Rini Khairani Harahap (Unknown)
Ivan R Ventris Siahaan (Unknown)
Kevin Lejon Simamora (Unknown)



Article Info

Publish Date
09 Dec 2025

Abstract

This study aims to examine the financial performance of Jamburnauli Village and its influenceonthequalityofbasicpublicservicesprovidedtothecommunity.Theresearch employs a qualitative method with a descriptive approach through interviews with the Village Head and literature reviews related to village financial management and public service delivery. The findings indicate that the realization of the Village Fund reached 100% and was utilized for the construction of farm roads, irrigation channels, bridges, cleanwaterfacilities,aswellasvarioussocialprogramssuchasagriculturalassistance, maternal and child health support, and cash transfers for households experiencing extreme poverty. The use of local materials also enhanced budget efficiency, allowing programstobeimplementedmoreoptimally.However,thevillage’sfiscalindependence remainslowduetolimitedlocallygeneratedrevenueandthenewlyestablishedBUMDes. Budget transparency and internal control mechanisms demonstrate accountable financialgovernanceandsupportimprovementsinbasicservices.Overall,effectiveand efficientfinancialperformancehascontributedsignificantlytoimprovinginfrastructure, health services, education, and administrative services in Jamburnauli Village.

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Journal Info

Abbrev

jemba

Publisher

Subject

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

Description

JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang ...