Analisis Kinerja Keuangan Pegelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas dan Rasio Efisiensi pada Desa Tegalluar Kecamatan Bojongsoang Kabupaten Bandung

Authors

  • Heriyanto Universitas Teknologi Digital Bandung
  • Wiwin Fadila Universitas Teknologi Digital Bandung

DOI:

https://doi.org/10.30651/jms.v9i3.23075

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa baik kinerja keuangan pengelolaan alokasi dana desa berdasarkan rasio efektivitas dan rasio efisiensi di Desa Tegalluar. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan rumus Rasio Efektivitas dan Rasio Efisiensi. Hasil penelitian menunjukkan bahwa secara umum kinerja keuangan pemerintah Desa Tegalluar Kecamatan Bojongsoang Kabupaten Bandung sudah baik dalam mengelola keuangan Alokasi Dana Desa. Dimana rasio efektivitas dana desa Desa Tegalluar selama tahun 2022-2023 dikategorikan efektif. Hal ini menunjukkan bahwa kemampuan pemerintah Desa Tegalluar dalam mencapai target Dana Desa sudah berjalan dengan baik. Desa Tegalluar menilai bahwa ketika kegiatan yang diprogramkan telah terealisasi dan sesuai dengan yang diharapkan, maka kegiatan tersebut dinilai efektif. Pelaksanaan anggaran Desa Tegalluar pada tahun 2022 dan 2023, secara keseluruhan telah berjalan dengan efisien.

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Published

2024-07-10

How to Cite

Heriyanto, & Fadila, W. (2024). Analisis Kinerja Keuangan Pegelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas dan Rasio Efisiensi pada Desa Tegalluar Kecamatan Bojongsoang Kabupaten Bandung. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 9(3). https://doi.org/10.30651/jms.v9i3.23075

Issue

Vol. 9 No. 3 (2024)

Section

Artikel

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