Kinerja Keuangan Pemerintah Desa

Authors

  • Handayani Handayani Prodi Manajemen Fakultas Ekonomi Universitas Patria Artha
  • Bastian Lubis Prodi Manajemen Fakultas Ekonomi Universitas Patria Artha
  • Ita Hartati Prodi Akuntansi Fakultas Ekonomi Universitas Patria Artha

DOI:

https://doi.org/10.33857/jafr.v9i1.926

Keywords:

financial performance, village government, effectiveness ratio, growth ratio

Abstract

The purpose of this study is to determine the Analysis of Financial Performance of Alenangka Village, South Sinjai District, Sinjai Regency in 2022-2023. The type of research used is quantitative research because the data collected is in the form of numbers from the Village Fund Allocation financial report in the Revenue and Expenditure Budget from 2022-2023. The data collection techniques used are Observation, Interviews and Documentation. The informants in this study are the Village Head, Village Secretary, Finance Officer. The results of the study indicate that in general the financial performance of the Alenangka Village Government, Sinjai Regency is good in managing Village Fund Allocation finances. Where the effectiveness ratio of the Alenangka Village Fund during 2022-2023 is categorized as effective. This shows that the ability of the Alenangka Village government to achieve the Village Fund target has been going well. The income growth ratio increased in 2022/2023. This figure shows that the ability of the Alenangka Village Government to maintain and improve its success that has been achieved each year is increasing and getting better.

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Published

2025-04-25

Issue

Section

Journal of Accounting and Financial Reporting