Admisi dan Bisnis
Vol. 27 No. 2 (2026): JUNI 2026

Analysis of the Effectiveness and Efficiency of the Implementation of the Village Fund Budget in Semarang Regency

Nikmatuniayah (Jurusan Akuntansi, Politeknik Negeri Semarang)
Lardin Korawijayanti (Jurusan Akuntansi, Politeknik Negeri Semarang)
Siti Arbainah (Jurusan Akuntansi, Politeknik Negeri Semarang)
Rikawati (Jurusan Akuntansi, Politeknik Negeri Semarang)
Muhammad Rois (Jurusan Akuntansi, Politeknik Negeri Semarang)



Article Info

Publish Date
29 Jun 2026

Abstract

To improve the quality and welfare of villages, the government has issued Village Funds, which can be used to build village infrastructure and facilities. The use of these Village Funds must be accounted for in financial reports. This study aims to identify the effectiveness and efficiency of Village Fund expenditure in Semarang Regency, using a case study of Mluweh and Kalikayen Villages, East Ungaran District, Semarang Regency, for the 2022-2024 budget period. The analytical methods used were descriptive analysis and data analysis to measure effectiveness and efficiency. The results of this study indicate that from 2022 to 2024, both Mluweh and Kalikayen villages demonstrated balanced effectiveness. Furthermore, from 2022 to 2024, both Mluweh and Kalikayen villages demonstrated efficiency. This means that the village government has been able to reduce expenditure while maintaining the implementation of village programs and activities.

Copyrights © 2026






Journal Info

Abbrev

admisi

Publisher

Subject

Economics, Econometrics & Finance

Description

Admisi dan Bisnis Journal receives articles from research and literature review in social and technology. Focus of Admisi dan Bisnis Journal are : 1. Economics 2. Management 3. Secretarial 4. Business Administration 5. Information System in Business 6. ...