ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF VILLAGE FUND ALLOCATION MANAGEMENT IN OELTUA VILLAGE, TAEBENU DISTRICT, KUPANG REGENCY

Agnes Kidi Beda Mudamakin

Authors

Agnes Kidi Beda Mudamakin Jurusan Akuntansi, Politeknik Negeri Kupang

Keywords:

Village Fund Allocation Management, Effectiveness and Efficiency

Abstract

The purpose of this study was to measure the level of effectiveness and efficiency of village fund allocation management in Oeltua Village, Taebenu District, Kupang Regency. To improve empowerment, welfare and equitable development in rural areas, the government provides financial support to villages, one of which is the Village Fund Allocation which is given to villages of at least 10% of the balancing funds received by districts/cities in the APBD after deducting the Special Allocation Funds. From 2019 to 2021, Oeltua Village receives Village Fund Allocations in a larger amount than the previous year or has increased. The use of funds that have been provided by the government for villages is not maximized. In addition, the amount that has been allocated is not in accordance with its realization. The formulation of the problem in this study is how the level of effectiveness and efficiency in managing village fund allocations is. This study aims to determine the level of effectiveness and efficiency of village fund allocation management. This research was conducted in Oeltua Village, Taebenu District, Kupang Regency for the 2017 to 2021 fiscal year. The type of data used in this research is quantitative data. The data sources used are primary data and secondary data. Data collection techniques used are observation, documentation, and interviews. Data analysis techniques used are the ratio of effectiveness and efficiency ratio.The results of the study show that the level of effectiveness of managing the allocation of village funds in the village government of Oeltua, Taebenu District, Kupang Regency ini 2017 reached 100% within the effective criteria, in 2018 it reached 94,2% was in the quite effective criteria, in 2019 reaching 92,8% are in the moderately effective criteria, in 2020 reaching 98,2% are in the moderately effective criteria, and in 2021 reaching 99,2% are in the moderately effective criteria. If we look at the effectiveness assesment criteria, it can be said that the average level of effectiveness in managing village fund allocations in 2017-2021 reaches 96,9% which is in the fairly effective. While the level of efficiency in managing village fund allocations in 2017 reached 51,2% it was in the inefficient criteria, in 2018 it reached 52,6% it was in the inefficient criteria, in 2019 it reached 45,3% it was in the inefficient criteria, in 2020 it reached 70,9% are in the inefficient criteria, and in 2021 reaching 68% are in the inefficient criteria. When viewed from the efficiency assesment criteria, it can be said that the average level of efficiency in managing the Village Fund Allocation in Oeltua Village in 2017-2021 reached 57,8% which was in the inefficient criteria

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