Publication Search

The purpose of this study is to evaluate the Sarang Burung Village Government's financial performance for the fiscal year 2020–2023 in the Jambi Luar Kota District of the Muaro Jambi Regency. Six financial ratios—the Degree of Decentralization Ratio, Village Financial Independence Ratio, Village Financial Dependency Ratio, PADes Effectiveness Ratio, Expenditure Efficiency Ratio, and Revenue Growth Ratio—will be used in this study to examine Sarang Burung Village's financial performance. The Realization Report of the Village Revenue and Expenditure Budget (APBDes) of Sarang Burung Village, Jambi Luar Kota District, Muaro Jambi Regency, for the fiscal years 2020–2023 is the source of secondary data used in this quantitative descriptive study. The study's findings indicate that the Sarang Burung Village Government's financial performance is classified as extremely poor based on the Degree of Decentralization Ratio, very low for the Village Financial Independence Ratio, very high for the Village Financial Dependency Ratio, ineffective for the PADes Effectiveness Ratio, less efficient for the Spending Efficiency Ratio, and not good for the PADes Growth Ratio. The SWOT Analysis employs the S-T strategy, which leverages internal strengths to counter external threats.

The village is a unit of legal society which has territorial boundaries and regulates its own government affairs. The village government, one of the element of the village government, has full authority to carry out planned village activity programs. The implementation of village authority to carry out village activity programs funded by the Village Revenue and Expenditure Budget (APBDes) where village revenue comes from various sources. The research object used is the realization report on the implementation of the village revenue and expenditure budget of the Purwodadi village government for the 2020 and 2021 fiscal years. The type of data used is unit count. The data collection technique used is the document study technique and the research method used is descriptive method, data analysis using the independence ratio, compatibility ratio, growth ratio, efficiency ratio, and effectiveness ratio.