Financial Performance Analysis of Village Fund Allocation Management Based on Financial Ratios at Simanaere Village Office, Gunungsitoli Idanoi District, Gunungsitoli City
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Abstract
This research aims to analyze the financial performance of Village Fund Allocation (ADD) in Simanaere Village, Idanoi District, Gunungsitoli City, based on the calculation of financial ratios, namely effectiveness ratio and growth ratio. The analysis method used in this research is descriptive with both quantitative and qualitative approaches. The researcher obtained secondary data in the form of the realization report of the Village Revenue and Expenditure Budget (APBDes) of Simanaere Village from 2019 to 2021, and primary data in the form of interview results with the government of Simanaere Village. Data collection techniques used were interviews and documentation. The results of this research indicate that the financial performance of ADD management in Simanaere Village from 2019 to 2021 is categorized as effective, with an average effectiveness rate of 99.41%. However, the growth rate is categorized as negative, with an average of -5.9%."
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How to Cite
Waruwu, P. D., Telaumbanua, A., Waruwu, S., & Harefa, I. (2024). Financial Performance Analysis of Village Fund Allocation Management Based on Financial Ratios at Simanaere Village Office, Gunungsitoli Idanoi District, Gunungsitoli City. ProBisnis : Jurnal Manajemen, 15(2), 193–197. Retrieved from http://ejournal.joninstitute.org/index.php/ProBisnis/article/view/498
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Belongia, M. T., & Ireland, P. N. (2019). The demand for Divisia Money: Theory and evidence. Journal of Macroeconomics, 61(January). https://doi.org/10.1016/j.jmacro.2019.103128
Benchimol, J., & Qureshi, I. (2020). Time-varying money demand and real balance effects. Economic Modelling, 87(September 2018), 197–211. https://doi.org/10.1016/j.econmod.2019.07.020
Berentsen, A., Huber, S., & Marchesiani, A. (2018). Limited Commitment and the Demand for Money. Economic Journal, 128(610), 1128–1156. https://doi.org/10.1111/ecoj.12449
Champloni, A. L., & Orrillo, J. (2017). Dissaving of the past via reverse mortgages. Revista Brasileira de Economia, 71(1), 29–41. https://doi.org/10.5935/0034-7140.20170002
Febi, W., Schäfer, D., Stephan, A., & Sun, C. (2018). The impact of liquidity risk on the yield spread of green bonds. Finance Research Letters, 27(December 2017), 53–59. https://doi.org/10.1016/j.frl.2018.02.025
Felipe, I. J. dos S., Mendes-Da-Silva, W., Leal, C. C., & Braun Santos, D. (2022). Reward crowdfunding campaigns: Time-to-success analysis. Journal of Business Research, 138(May 2020), 214–228. https://doi.org/10.1016/j.jbusres.2021.09.004
Goo, J. J., & Heo, J. Y. (2020). The impact of the regulatory sandbox on the fintech industry, with a discussion on the relation between regulatory sandboxes and open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 6(2). https://doi.org/10.3390/JOITMC6020043
Imerman, M. B., & Fabozzi, F. J. (2020). Cashing in on innovation: a taxonomy of FinTech. Journal of Asset Management, 21(3), 167–177. https://doi.org/10.1057/s41260-020-00163-4
Katusiime, L. (2018). Private sector credit and inflation volatility. Economies, 6(2). https://doi.org/10.3390/economies6020028
Livshits, I., Mac Gee, J. C., & Tertilt, M. (2016). The democratization of credit and the rise in consumer bankruptcies. Review of Economic Studies, 83(4), 1673–1710. https://doi.org/10.1093/restud/rdw011
Mitra, S., Raju Chinthalapati, V. L., Clark, E., & McGroarty, F. (2019). Stock-ADR Arbitrage: Microstructure Risk. Journal of International Financial Markets, Institutions and Money, 63, 101132. https://doi.org/10.1016/j.intfin.2019.08.004
Silva Buston, C. (2016). Active risk management and banking stability. Journal of Banking and Finance, 72, S203–S215. https://doi.org/10.1016/j.jbankfin.2015.02.004
Sotiropoulos, D. P., Rutterford, J., & Keber, C. (2020). UK investment trust portfolio strategies before the First World War†. Economic History Review, 73(3), 785–814. https://doi.org/10.1111/ehr.12994
Tiutiunyk, I., Drabek, J., Antoniuk, N., Navickas, V., & Rubanov, P. (2021). The impact of digital transformation on macroeconomic stability: Evidence from EU countries. Journal of International Studies, 14(3), 220–234. https://doi.org/10.14254/2071-8330.2021/14-3/14
Yu, T., & Shen, W. (2019). Funds sharing regulation in the context of the sharing economy: Understanding the logic of China’s P2P lending regulation. Computer Law and Security Review, 35(1), 42–58. https://doi.org/10.1016/j.clsr.2018.10.001