Analysis of Financial Performance in the Village Revenue and Expenditure Budget (APBDes) in Ponre-Ponre Village, Libureng District, Bone Regency

Afada Afdaliah; Hajrah Hamzah; Masdar Ryketeng

doi:10.63922/ijebir.v5i05.5792

Afada Afdaliah Bachelor of Accounting, Faculty of Economics and Business, Makassar State University
Hajrah Hamzah Bachelor of Accounting, Faculty of Economics and Business, Makassar State University
Masdar Ryketeng Bachelor of Accounting, Faculty of Economics and Business, Makassar State University

DOI: https://doi.org/10.63922/ijebir.v5i05.5792

Keywords: Financial Performance, Village Budget, Financial Ratios

Abstract

This study aims to determine and analyze the financial performance of the Village Revenue and Expenditure Budget (APBDes) in Ponre-Ponre Village, Libureng District, Bone Regency. This study is motivated by the importance of transparent, accountable, effective, and efficient village financial management in supporting village development. In addition, there are still problems in the management of the APBDes such as the low contribution of Village Original Income (PADes), dependence on government transfer funds, and suboptimal absorption of the village budget. This study uses a quantitative approach with a descriptive method. The data collection technique is carried out through documentation of the Ponre-Ponre Village APBDes report for 2020–2024. Data analysis is carried out using village financial ratio analysis which includes the village financial independence ratio, the effectiveness ratio of Village Original Income (PADes), the village financial efficiency ratio, the activity ratio, and the growth ratio. The results of the study indicate that the financial performance of Ponre-Ponre Village still has a below average level of independence of around 0% - 25% because village income is still dominated by transfer funds from the central and regional governments. The PADes effectiveness ratio indicates the village's ability to effectively achieve revenue targets, reaching 100%. The efficiency ratio indicates that village expenditure management is less efficient, ranging from 90% to 100%. The activity ratio indicates that a greater proportion of village expenditure is allocated to capital expenditures than operational expenditures. Meanwhile, the growth ratio indicates fluctuations in village revenue and expenditures during the study period. Overall, the Village Budget (APBDes) management in Ponre-Ponre Village has been running according to regulations. However, improvements in the quality of village financial management, PADes optimization, and human resource capacity are still needed to improve village financial performance and independence

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