Analisis Kinerja Anggaran Desa Pada Lembang Rantebua Kecamatan Sanggalangi Kabupaten Toraja Utara
DOI:
https://doi.org/10.59061/masip.v1i4.488Keywords:
Budget Performance, Realization, BudgetAbstract
This research is a qualitative research. This research discusses the analysis of Village Budget Performance in Lembang Rantebua, Sanggalangi District, North Toraja Regency. The aim of this research is to find out how well the village fund budget is performing in Lembang Rantebua, Sanggalangi District, North Toraja Regency. The data collection techniques used were interviews and documentation. The data analysis technique used is the effectiveness ratio and efficiency ratio. Based on the results of the analysis, it is stated that the Financial Performance of Lembang Rantebua, Sanggalangi' District, North Toraja Regency, when viewed from the effectiveness ratio, is categorized as effective, because the average effectiveness from 2019-2022 is 95.31% and the Financial Performance of Lembang Rantebua, Sanggalangi District, North Toraja Regency if Judging from the efficiency ratio, it is categorized as less efficient, because the average efficiency from 2019-2022 is 88.65%.
References
Abdul Halim. 2014, Akuntansi Sektor Publik Akuntansi Keuangan Daerah, Edisi Empat, Salemba Empat, Jakarta:2041
Hery. 2014. Analisis Laporan Keuangan. Jakarta : PT Bumi Aksara
Kannapadang, D. (2021). ANALISIS KINERJA ANGGARAN BELANJA PADA BADAN PUSAT STATISTIK (BPS) KABUPATEN TANA TORAJA. Paulus Journal of Accounting (PJA), 2(2), 1-10.
Kannapadang, D. (2020). Analisis kinerja anggaran belanja pada Badan Pusat Statistik Kabupaten Garut Tahun 2013-2017. 2(2), 1–10. http://digilib.uinsgd.ac.id/20629/
Kepmendagri no.690.900-327 1996 (dalam Kannapadang, 2021). (2021). Analisis Kinerja Anggaran Belanja pada Badan Pusat Statistik (BPS) Kabupaten Tana Toraja. 2(1), 40–55.
Kepmendagri no.690.900-327 1996 (dalam Kannapadang, 2021). (2021). Vol 2 No 1 (2020): Analisis Kinerja Anggaran Belanja Pada BAdan Pusat Statistik (BPS) Kabupaten Tana Toraja, 40–55.
Ode, L., Manan, A., Djauhar, A., Efektivitas, R., & Pertumbuhan, R. (2020). Analisis Kinerja Keuangan Alokasi Dana Desa Kecamatan Pondidaha Kabupaten Konawe. 8–19.
Peralta-argomeda, J., Huamantinco-araujo, A., Luz Yolanda Toro Suarez, Pimentel, H. F., Quispe Phocco, R. F., Roldán-Pérez, G., Estudiantes, V. De, Gustavson, S. S., Cosme,
Supriadi, I. (2020). Metode Riset Akuntansi - Google Books. In Deepublish.
Susan, E. (2019). Manajemen Sumber Daya Manusia. Adaara: Jurnal Manajemen Pendidikan Islam, 9(2), 952–962. https://doi.org/10.35673/ajmpi.v9i2.429
Sujarweni, V. Wiratna. (2017). Analisis Laporan Keuangan: Teori, Aplikasi, & Hasil Penelitian. Yogyakarta: Pustaka Baru Press.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.