ANALYSIS OF FINANCIAL PERFORMANCE IN MANAGING VILLAGE FUND ALLOCATIONS BASED ON EFFECTIVENESS RATIOS AND GROWTH RATIOS FOR THE PERIOD (2020-2023) AT THE BIRA VILLAGE OFFICE, BONTO BAHARI DISTRICT, BULUKUMBA REGENCY

Eka Astria (Management Study Program, Faculty of Economics and Business Makassar State University)
Amiruddin Tawe (Management Study Program, Faculty of Economics and Business Makassar State University)
Andi Mustika Amin (Management Study Program, Faculty of Economics and Business Makassar State University)
Anwar Anwar (Management Study Program, Faculty of Economics and Business Makassar State University)
Annisa Paramaswary Aslam (Management Study Program, Faculty of Economics and Business Makassar State University)

NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS)
Vol. 1 No. 8 (2025): JULI

This study analyzes the financial performance of Bira Village, Bonto Bahari District, Bulukumba Regency, based on effectiveness ratio and growth ratio. The data used are realization reports of the Village Revenue and Expenditure Budget (APBDesa) for the years 2020-2023. The method used is a quantitative method with statistical data analysis. The results show that the percentage of village fund allocation achievement is quite high each year with an average above 98%, but there is always a discrepancy between the budget and the realization. This study also employs agency theory which discusses the relationship between agents (village government) and principals (community) in village financial management. This study provides recommendations to improve the accuracy of budget planning and the effectiveness of village fund implementation.