ANALISIS KINERJA KEUANGAN PENGELOLAAN ALOKASI DANA DESA BERDASARKAN RASIO EFEKTIVITAS DAN PERTUMBUHAN

Vira Astutika Ayu; Raju Maulana; Helly Khairuddin

doi:10.31850/ak99.v6i1.4331

Vira Astutika Ayu Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Indragiri
Raju Maulana Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Indragiri
Helly Khairuddin Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Indragiri

DOI: https://doi.org/10.31850/ak99.v6i1.4331

Keywords: Village Fund Allocation, Financial Performance, Effectiveness Ratio, Growth Ratio

Abstract

The management of Village Fund Allocation (ADD) is an important aspect in supporting rural development and improving community welfare. The effectiveness and growth of budget realization are key indicators in assessing the financial performance of village governments. This study aims to analyze the financial performance of Village Fund Allocation management in Makmur Jaya Village, Kateman District, Indragiri Hilir Regency by using effectiveness and growth ratios. This research is important considering that problems in budget planning and realization are still frequently encountered and may affect the sustainability of village development. This study employs a descriptive research method with a quantitative approach. The data used are secondary data in the form of financial statements of Makmur Jaya Village for the 2024–2025 period. Data analysis techniques were carried out by calculating the effectiveness ratio and growth ratio based on the comparison between budget targets and realized village revenues. The results show that in 2024 the effectiveness ratio was categorized as effective at 99%, while in 2025 it experienced a significant decline to 66.13%, which falls into the less effective category. Meanwhile, the growth ratio shows negative values in both years, with a sharp decline in 2025 reaching -42.6%. These findings indicate that the financial performance of Village Fund Allocation management in Makmur Jaya Village has not been optimal. The results of this study are important as an evaluation material for village governments to improve the quality of financial planning and management in a sustainable manner.