Analisis Kinerja Keuangan Desa Ditinjau dari Pendapatan dan Belanja Desa pada Desa Reroroja Kecamatan Magepanda Kabupaten Sikka

Valentin Romualda Gaudiosa Bella Adur; Pipiet Niken Aurelia; Paulus Libu Lamawitak

doi:10.31539/jomb.v5i2.8146

Valentin Romualda Gaudiosa Bella Adur Institut Filsafat dan Teknologi Kreatif Ledalero
Pipiet Niken Aurelia Universitas Nusa Nipa
Paulus Libu Lamawitak Universitas Nusa Nipa

DOI: https://doi.org/10.31539/jomb.v5i2.8146

Abstract

This research aims to determine the financial performance of Reroroja Village, Magepanda District, Sikka Regency. The method used in this research is a quantitative descriptive research method. The data used is the Realization Report of the Village Revenue and Expenditure Budget (APBdes) of Reroroja Village for the 2017-2021 Fiscal Year. The results of the research show that 1) the Reroroja Village Revenue Effectiveness Ratio from the 2017 Fiscal Year to the 2021 Fiscal Year is very effective with an average effectiveness of 100.01%. These results indicate that the performance of the Reroroja village government is very good; 2) The Efficiency Ratio of Village Expenditures compared to Reroroja Village Revenue from the 2017 Fiscal Year to the 2021 Fiscal Year is less efficient with an average efficiency of 99.59%, meaning that the financial performance of the Reroroja village government is not good. 3) The Income Growth Ratio of Reroroja village is very low with a growth ratio of 11.08%; Likewise, the average growth in Reroroja village expenditure is very low with a growth ratio of 10.33%.

Keywords: Effectiveness Ratio, Efficiency Ratio, Growth Ratio

References

Husain, Husaeni. (2020). Analisis kinerja keuangan desa Baroko kecamatan Baroko kabupaten Enrekang. Skripsi tidak diterbitkan. Makasar: Fakultas Ekonomi Universitas Muhammadiyah Makassar.

Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi Yogyakarta.

Mahsun, Mohamad. (2016). Pengukuran kinerja sektor publik. Yogyakarta: BPFE.

Murtiono, Yusuf. (2016) Modul tata kelola keuangan desa. Yogyakarta: INFEST.

Peraturan Manteri Dalam Negeri Republik Indonesia Nomor 113 Tahun 2014 Pengelolaan Keuangan Desa. 31 Desember 2014. Lembaran Negara Republik Indonesia Tahun 2014 Nomor 2093. Jakarta.

Sartika, N., & Pratama, A. I. (2019). Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Siak Tahun Anggaran 2012 - 2016. Jurnal Moneter, Voleme 6 No. 2 Oktober.

Sobaruddin, S., Halim, A. & Zulkifli, Z. (2019). Analisis kinerja keuangan pemerintah desa (studi kasus pada Desa Mergosari Kecamatan Sukoharjo Kabupaten Wonosobo Tahun 2015-2018). Tesis tidak diterbitkan. Yogyakarta.: Program pascasarjana Universitas Widya wiwaha.

Sudaryono., et al. (2017). Metodelogi penelitian. Jakarta: Rajawali Press.

Susanto, Hery. (2019). Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pemerintah Daerah Kota Mataram, Fakultas Ekonomi Universitas Terbuka Mataram. Jurnal Distribusi (Ilmu Manajemen dan Bisnis) Vol. 7, No. 1 Maret.