ANALISIS KINERJA PENGELOLAAN KEUANGAN ALOKASI DANA DESA BERDASARKAN RASIO KEMANDIRIAN, RASIO KESERASIAN DAN RASIO PERTUMBUHAN PADA KANTOR DESA KEDUNG PUTRI KEC. PARON KAB. NGAWI PERIODE 2018-2022

Abstract

This study aims to analyze the financial management performance of village fund allocation based on the ratio of independence, harmony ratio, and growth ratio at the Kedung Putri Village Office, Paron District, Ngawi Regency. Village Fund Allocation (ADD) is a significant source of funding for villages in Indonesia to improve community development and welfare. However, the effectiveness of ADD management is still a concern that needs to be studied. This study uses a quantitative approach based on the philosophy of postpositivism, used to examine the condition of natural objects. The population used in this study is the financial report of Village Fund Allocation (ADD) in the Village Income and Expenditure Budget (APBDesa) in the Kedung Putri Village office, Paron District, Ngawi Regency. The sampling technique used was purposive sampling. This research was conducted based on pre-research results which showed that there were several problems regarding calculating the effectiveness ratio and growth ratio from the Village Fund Allocation (ADD) financial reports in the Village Revenue and Expenditure Budget (APBDesa). The results of the study prove that the independence ratio is categorized as instructive. The harmony ratio can be seen that the level of regional financial harmony can be seen from the calculation of the growth ratio of expenditure in Kedung Putri Village, which has increased and decreased.