Analisis Penerapan Value For Money dalam Menilai Kinerja Keuangan Pemerintahan Desa di Desa Kelewae Kecamatan Boawae Kabupaten Nagekeo

DEDE, Maria Valentina (2025) Analisis Penerapan Value For Money dalam Menilai Kinerja Keuangan Pemerintahan Desa di Desa Kelewae Kecamatan Boawae Kabupaten Nagekeo. Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

This research was written by Maria Valentina Dede (31121044) from the Development Economics study program, Faculty of Economics and Business, with the research title "Analysis of the Application of Value for Money in Assessing Village Government Financial Performance in Kelewae Village, Boawae District, Nagekeo Regency." It was supervised by Ms. Emiliana Martuti Lawalu, S.E., M.E., as supervisor I, and Mr. Adrianus Ketmoen, S.E., M.M., as supervisor II. The problem formulations in this study are: How is the overview of the Village Budget (APBDes) in Kelewae Village, and how is the application of value for money measurement in assessing the financial performance of the village government in Kelewae Village? The objectives of this research are to understand the overview of the Kelewae Village APBDes and to determine whether the financial performance of the village government is economical, efficient, and effective using the application of value for money measurement. The data sources in this study are twofold: primary and secondary data. The type of data used in this study is quantitative. Data collection techniques used were observation and documentation. The analysis technique used is descriptive analysis. The analysis was conducted by calculating economic, efficiency, and effectiveness ratios based on a comparison between the budget and the realization of village income and expenditure. The research results show that, in general, the financial performance in Kelewae Village has been oriented towards the value for money principle. From an economic perspective, the realization of village expenditures each year tends to be lower than the budget, indicating savings in fund utilization. From an efficiency perspective, there are fluctuations in the efficiency level each year, where in certain years, expenditure realization was below 80%, but in 2024, there was a significant improvement with expenditure realization reaching 95.37%. From an effectiveness perspective, the achievement of village income realization almost always approaches or exceeds the budget target, reaching 100.10% in 2024. Obstacles encountered include delays in fund transfers and administrative constraints, which led to low realization in certain years. This study concludes that despite indications of effectiveness in achieving income targets, the economic and efficiency aspects of managing village expenditures still need improvement. Suggestions for the village government include improving budget planning and increasing budget transparency and financial reports so that the financial performance of the village government can be more optimal and provide maximum benefits for the community.

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