ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA MINTI MAKMUR KECAMATAN RIO PAKAVA KABUPATEN DONGGALA

Abstract

This study aims to analyze the realization of the revenue and expenditure budget of Minti Makmur Village in 2021 and 2022, as well as to identify the effectiveness and efficiency of village financial management. The research employed a descriptive quantitative method through document analysis and interviews with village officials. The findings show that in 2021, the village revenue realization reached IDR 1,201,865,400 or 99.45% of the planned budget of IDR 1,208,555,400. In 2022, the village revenue realization increased to IDR 1,245,789,937.25. Expenditures in governance, development, community development, and disaster management sectors were fully absorbed, while a budget absorption shortfall of IDR 6,690,000 was identified in the community empowerment sector in 2021. Moreover, village-owned land (tanah kas desa) did not contribute to the Village Original Revenue (PAD) in 2022, in contrast to the previous year. This highlights the need for optimizing the management of village assets to support greater fiscal independence. Overall, the financial management of the village was considered relatively effective, although regulatory strengthening and improved administrative capacity are required to achieve optimal efficiency.