Analisis Kinerja Keuangan Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas Dan Rasio Pertumbuhan Pada Desa Sumber Sari Kecamatan Tapung Hulu Kabupaten Kampar

Supriati, Dwi (2022) Analisis Kinerja Keuangan Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas Dan Rasio Pertumbuhan Pada Desa Sumber Sari Kecamatan Tapung Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine how well the Financial Performance of Village Fund Allocation Management is based on the Effectiveness Ratio and Growth Ratio in Sumber Sari Village, Kampar Regency. The type of research used is a quantitative type of research because the data collected is in the form of numbers from the financial statements of the Village Fund Allocation (ADD) Financial Statements in the Village Revenue and Expenditure Budget from 2016-2020. Data collection techniques used are documentation techniques and literature study. The data analysis technique used is a quantitative descriptive approach with the formula for the ratio of effectiveness and growth ratio. The financial performance of the Sumber Sari village government, Kampar Regency is seen from the aspects: a) The Effectiveness Ratio of Riau Province Village Funds during 2016-2020 is categorized as effective. This shows that the ability of the Sumber Sari Village government in achieving the Village Fund target was good. b) Income growth ratio, the income growth of the Village Fund fluctuates every year. However, when viewed from the percentage growth is already good. This figure shows that the ability of the Sumber Sari village government to maintain and improve the success that has been achieved every year is already good. c) The growth ratio of Village Fund Expenditures increases every year. This means that the financial performance of Sumber Sari Village, Kampar Regency in terms of the management of Village Expenditures, is already good because it shows an increase in Village Fund Expenditures every year.

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