Praktik Efektifitas Dan Efisiensi Dana Desa Untuk Pembangunan Desa Allang Kab. Maluku Tengah

IF 3.9 Q1 BUSINESS, FINANCE

Journal of Applied Accounting Research Pub Date : 2023-06-07 DOI:10.52158/jaa.v2i1.462

Juliana Kesaulya, Boni P Behuku

引用次数: 0

Abstract

This study aims to determine the level of effectiveness and efficiency of village fund allocations in improving Allang village development. The tool used in this study uses the ratio of effectiveness and efficiency ratio. The results of this study indicate that the average level of effectiveness in Alang village of 91.57% is included in the effective category, but if you look at the use of village fund allocations in 2018 it is categorized as quite effective with a ratio of 79.23% due to a smaller income budget factor. of revenue realization. The level of efficiency tends to appear less efficient due to the spending relation factor being smaller than the revenue realization. Keywords: effectiveness, efficiency, fund

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阿朗卡布村建设基金的效率和效率的实践。马鲁古中间

本研究旨在确定农村资金分配在促进阿郎村发展中的有效性和效率水平。本研究使用的工具是有效性比和效率比。本研究结果表明，阿郎村的平均有效水平为91.57%，属于有效类别，但从2018年的村级资金分配使用情况来看，由于收入预算因素较小，其有效比例为79.23%，属于相当有效类别。收入实现。由于支出关系因子小于收入实现，效率水平趋于低效率。关键词:有效性、效率、资金

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Applied Accounting Research BUSINESS, FINANCE-

CiteScore

6.00

自引率

13.30%

发文量

期刊介绍： The Journal of Applied Accounting Research provides a forum for the publication of high quality manuscripts concerning issues relevant to the practice of accounting in a wide variety of contexts. The journal seeks to promote a research agenda that allows academics and practitioners to work together to provide sustainable outcomes in a practice setting. The journal is keen to encourage academic research articles which develop a forum for the discussion of real, practical problems and provide the expertise to allow solutions to these problems to be formed, while also contributing to our theoretical understanding of such issues.