Analisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Desa (APBDes) Tahun 2019-2021 Di Desa Horinara Kecamatan Kelubagolit Kabupaten Flores Timur

REKO, Seravion Ola (2023) Analisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Desa (APBDes) Tahun 2019-2021 Di Desa Horinara Kecamatan Kelubagolit Kabupaten Flores Timur. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This research was conducted to analyze the Financial Performance of the Revenue and Expenditure Budget for Horinara Village, Kelubagolit District, East Flores Regency for 2019-2021 using a descriptive study with qualitative and quantitative approaches. This research data is in the form of primary data which was carried out by taking financial report data in Horinara Village, Kelubagolit District, East Flores Regency for 2019-2021 and interviews with the village head and Horinara village officials. Data analysis techniques using financial ratio analysis according to Kepmendagri 1996 and village financial management according to Permendagri No. 113 of 2014. The results of the research on financial ratio analysis from financial performance indicators and financial management contained in the 1996 Kepmendagri regulations and Permendagri Number 113 of 2014 can be concluded that financial performance and financial management in Horinara village, Kelubagolit District, East Flores Regency for 2019-2021 are as follows: (1 ) In 2019 the score was 68% with criterion B (moderate) at 56 < Total Score ≤ 68. (2) In 2020 the score was 29% with criterion C (poor) at 15 ≤ Total Score ≤ 35. (3) In 2021 the score is 63% with criterion B (moderate) at 56 < Total Score ≤ 68. 4. Based on the results of the analysis, 2 years are obtained in criterion B (moderate). Then the financial performance assessment can be seen in 2020, which is in criterion C (poor) at 15 ≤ Total Score ≤ 35 which indicates the financial performance of Horinara Village is not good enough. Based on the management of the Horinara Village APBDes, it can be seen from the village accountability carried out by the Horinara Village Government in an administrative manner in the form of a Letter of Accountability (SPJ) for the supervision of the Camat through the Village Administration Section of the Regional Secretariat of East Flores Regency. Apart from administrative accountability, the village also holds evaluation meetings as a form of accountability. Horinara Village also refers to Permendagri Number 113 of 2014 concerning village financial management, village finances are managed based on the principles of transparency, accountability, participatory, orderly and disciplined budgeting and village financial management as managed within 1 (one) fiscal year, namely from January 1 to by 31 December. From these results it can be suggested to Horinara village that it is hoped that the village apparatus will improve village financial performance and increase village original income (PAD) so that it can carry out optimally, both for procurement, maintenance of facilities and infrastructure, as well as for other Horinara Village activities.

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