Analysis of Budget Realization to Assess the Effectiveness and Efficiency of the Sisarahili Village Government's Performance, Namohalu Esiwa District
Keywords:
Effectiveness, Efficiency, Budget realization, APBDESA, Village government performanceAbstract
This study was motivated by the discrepancy between the budget and the realization of the Village Revenue and Expenditure Budget (APBDesa) of Sisarahili Village, Namohalu Esiwa District, during the 2023–2024 fiscal years. Although the budget realization rate was close to 100%, this condition did not necessarily indicate that village financial management had been implemented effectively and efficiently. Therefore, this study aimed to analyze the effectiveness and efficiency of financial management performance in Sisarahili Village based on the realization of the APBDesa for the 2023–2024 fiscal years. This study employed a descriptive quantitative approach. The data consisted of APBDesa documents and APBDesa Realization Reports for the 2023–2024 fiscal years. Data were collected through documentation and literature review. The data were analyzed using effectiveness and efficiency ratios based on predetermined assessment criteria. The results showed that the effectiveness ratio was 100.00% in 2023 and 99.93% in 2024, categorized as very effective and effective, respectively. Meanwhile, the efficiency ratio was 99.99% in 2023 and 100.01% in 2024, categorized as less efficient and inefficient, respectively. The findings indicate that APBDesa financial management in Sisarahili Village during the 2023–2024 fiscal years was effective but had not yet achieved efficiency. Therefore, the village government needs to strengthen budget planning, control, and evaluation to improve the efficiency of budget utilization while maintaining the achievement of village development objectives.
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