ANALYSIS OF APBDES EFFICIENCY AND EFFECTIVENESS CASE STUDY : PAGERWOJO VILLAGE, KEC. LIMBANGAN, KAB. KENDAL

Penulis

  • Andi Kurniawati Akademi Akuntansi Effendiharahap Semarang
  • Lis Widowati Akademi Akuntansi Effendiharahap Semarang

DOI:

https://doi.org/10.30736/jpim.v7i3.1274

Kata Kunci:

Efficiency, Effectiveness, Budget, APBDes, Financial performance

Abstrak

This research was conducted in July 2022 at the Pagerwojo Village Hall Office, Kec. Limbangan, Kab. Kendal. Currentl, the constraint in village finance is the unbalanced APBDes between revenue and expenditure. In the future period it must be carried out efficiently and effectively in accordance with what was previously planned. The purpose of this study is to determine whether the budget at the Pagerwojo Village Hall Office, Kec . Limbangan, Kab. Kendal can be said to efficient and to know the performance of this financial performance.
The research method in this research report the author uses several research methods including the observation method where the author here makes general observations of operational activities carried out at the office, then uses the interview method, namely the method where this interview is conducted by the author to dig up more information. In office habits regarding operational steps in the office, for the author provides various accurate evidence and documents originating from the source of the research place.

Referensi

M. Amin, Mauliyanna. (2017). Efektivitas Penggunaan Anggaran Pendapatan Belanja Desa (APBDes) di Desa Pulau Sengkilo Kecamatan Kelayang Kabupaten Indragiri Hulu. Jurnal JOM FISIP, Vol.4 No.2.

Liando, Saerang, dan Elim. (2014). Analisis Kinerja Keuangan Pemerintah Kabupaten Kepulauan Sangihe Menggunakan Metode Value For Money. Jurnal EMBA, Vol. 2 No.3 September, 2014.

Peraturan Pemerintah Dalam Negeri Republik Indonesia Nomor 113 tentang Pengelolaan Keuangan Desa. 2014.

Siregar, F.A, & Syam BZ, F. (2017). Analisis Efisiensi Dan Efektivitas Pengelolaan Keuangan Desa (Studi Pada Desa di Kabupaten Deli Serdang). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(4), 93-106.

Undang-undang Republik Indonesia Nomor 6 tentang Pemerintah Desa. 2014.

Yunianti, Umi. (2015). Analisis Efisiensi dan Efektivitas Anggaran Pendapatan dan Belanja Desa (APBDes). Seminar Nasional Universitas PGRI Yogyakarta 2015, Hal. 499-503

Unduhan

Diterbitkan

2022-10-05

Cara Mengutip

Kurniawati, A., & Widowati, L. (2022). ANALYSIS OF APBDES EFFICIENCY AND EFFECTIVENESS CASE STUDY : PAGERWOJO VILLAGE, KEC. LIMBANGAN, KAB. KENDAL. JPIM (Jurnal Penelitian Ilmu Manajemen), 7(3), 385–392. https://doi.org/10.30736/jpim.v7i3.1274