Published: 2025-07-10
Analisis Pengalokasian Dana Desa terhadap Kinerja Keuangan Pemerintah Desa (Studi pada Gampong Padang Kawa Periode 2019-2023)
DOI: 10.35870/emt.v9i3.4153
Abstract
This study aims to analyze the financial performance of the Gampong Padang Kawa Village Government in managing Village Fund Allocation (ADD) in the 2019–2023 period. The main focus of this study is to assess the effectiveness of the use of village funds, village income growth, and the level of village financial independence. The method used is a descriptive quantitative approach with financial ratio analysis techniques, including effectiveness ratio, growth ratio, and independence ratio. The data used comes from the APBG realization report collected directly from the village office. The results of the study show that the effectiveness of village fund management is relatively high, with an average effectiveness reaching 98%. The income growth ratio shows a positive trend with an average of above 90% per year. However, the village financial independence ratio is very low, which is 0.30%, indicating that the village is still very dependent on central government transfer funds. This finding shows that although the village is able to manage the budget effectively, it has not succeeded in increasing its fiscal independence.
Keywords
Financial Performance; Effectiveness Ratio; Growth Ratio; Independence Ratio; Village; Fund Allocation
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 9 No. 3 (2025)
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Section: Articles
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Published: 2025-07-10
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/emt.v9i3.4153
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Agung Firdaus, Politeknik Kutaraja
Program Studi Manajemen Keuangan Sektor Publik, Politeknik Kutaraja, Kota Banda Aceh, Provinsi Aceh, Indonesia.
Zahriatul Aini, Politeknik Kutaraja, Politeknik Kutaraja
Program Studi Administrasi Perkantoran, Politeknik Kutaraja, Kota Banda Aceh, Provinsi Aceh, Indonesia.
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