Analysis of the Effectiveness and Efficiency of Village Fund Budget Management for Community Empowerment in Village Windujaya, Kedungbanteng, Banyumas (Village Fund Budget 2019-2021)

Abstract

This research was motivated by the observations made by researcher when visiting Windujaya Village; it was found that community empowerment activities were still lacking, so this research was conducted to analyze the level Effectiveness and Efficiency of village funds management on community empowerment. The analytical tool used in this research is Mixed Method, which analyzes the target data between the spending realization and expenditure plan by using the ratio of effectiveness and between spending realization and income realization using the efficiency ratio, which using financial report based on SAP, and based on the Decree of the Minister of Home Affairs No. 690.900.327 in 1996 and used the interview method to strengthen the data. This study uses the Sequential Explanatory Design model, a research method that combines quantitative and qualitative research methods sequentially, prioritizing quantitative then conducting qualitative analysis, by interviews with several sources who are directly related to village funds.

The results of this research indicate that the average level of the village fund effectiveness ratio in 2019-2021 is 99.54% and meets the effective category, and still effective after conducting the interviews. Meanwhile, village funds' average efficiency level in 2019-2021 is 104.49%, which is in the inefficient category and still inefficient after conducting the interviews, because there is still much excessive use of village funds. Therefore, this research implies that the village government should pay more attention to managing village funds so that it is not wasteful and by the needs of the village community.

Keywords: Effectiveness; Efficiency; Village Fund.