Vokasi: Jurnal Riset Akuntansi
Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi

Analisis Kinerja Keuangan Pemerintah Desa Baktiseraga Kecamatan Buleleng

Gusti Komang Rusmini (Universitas Pendidikan Ganesha)
Nyoman Ari Surya Dharmawan (Universitas Pendidikan Ganesha)
I Gusti Ayu Purnamawati (Universitas Pendidikan Ganesha)



Article Info

Publish Date
30 Apr 2026

Abstract

Purpose: To evaluate the financial performance of Baktiseraga Village Government (2020–2024) in managing Village Funds and its contribution to achieving sustainable development goals. Design/methodology/approach: The method used in this study is descriptive quantitative, employing an analysis of village financial ratios based on financial data, with interviews used as supporting data. Findings: Low income effectiveness, excellent expenditure efficiency, very low independence, dominant operational spending, and suboptimal achievement of sustainable development indicators. Implications: Necessity for strategies to increase village-owned income and more proportional budget planning to support long-term economic and environmental sustainability.    

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Journal Info

Abbrev

JJAKUN

Publisher

Subject

Economics, Econometrics & Finance

Description

Vokasi : Jurnal Riset Akuntansi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - ...