International Journal of Education, Social Studies, And Management (IJESSM)
Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)

Analysis of Financial Performance Using the Value For Money Approach in Sidomulyo Village Boliyohuto District

Hamzah, Fadilah (Unknown)
Hasan, Wahyudin (Unknown)
Bilondatu, Nikma (Unknown)
Junus, Onong (Unknown)



Article Info

Publish Date
16 Mar 2026

Abstract

Financial Performance Analysis Using a Value-for-Money Approach in Sidomulyo Village, Boliyohuto District. (Supervised by Wahyudin Hasan as the Main Supervisor and Nikma Bilondatu as a co-supervisor). This study aims to analyze the effectiveness, efficiency, and economy of Sidomulyo Village's financial management by calculating effectiveness, efficiency, and economy ratios. The research method employed a quantitative approach, using the Village Budget Realization and the Revenue and Expenditure Budget Reports. The data analysis technique used three value-for-money ratios. The results show that the management of Sidomulyo Village Funds for 2020–2024 is very effective, but still inefficient and economical. This indicates the need to improve expenditure management to optimize it.

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Journal Info

Abbrev

ijessm

Publisher

Subject

Education Other

Description

The International Journal of Education, Social Studies, and Management (IJESSM) is an interdisciplinary publication of original research and writings on education that publishes articles in journal form to an international audience of educational researchers. This journal aims to provide a forum for ...