Analisis Kinerja Keuangan Pemerintah Desa Baktiseraga, Buleleng

Gusti Komang Rusmini (3Universitas Pendidikan Ganesha)
Nyoman Ari Surya Dharmawan (Universitas Pendidikan Ganesha)
I Gusti Ayu Purnamawati (Universitas Pendidikan Ganesha)

Jurnal Bali Membangun Bali
Vol 7 No 2 (2026): Agustus 2026

Purpose: The objective of this study is to assess the financial performance of the Baktiseraga Village Government in managing Village Funds for the 2020–2024 period and its impact on achieving sustainable development targets. Research methods: A descriptive quantitative method was used, with village financial ratio analysis based on financial data and interviews as supporting data. Results and discussion: Revenue effectiveness is low. Spending efficiency is very good. The level of independence is very low. Operational expenditure dominates, and achievement of sustainable development indicators is suboptimal. Implication: Strategies are needed to strengthen village original revenue and reposition budget allocations more proportionally to support long-term economic and environmental sustainability.