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This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.

This research aims to assess financial performance in managing the 2023 APBDes in Anakalang Village, Katikutana District, Central Sumba Regency. This type of research uses a qualitative approach method, while the data sources used in this research are primary data and secondary data. Primary data was obtained through interviews with several village officials, namely the village head, village secretary, village treasurer and community leaders from the Anakalang tribe. Meanwhile, secondary data was obtained from Village Government data and documents and documentation carried out by researchers at the research location. The data collection technique used in this research is by conducting direct interviews with informants. The informants in this research consisted of the Village Head, Village Secretary, Village Treasurer and Community Figures in Anakalang Village. The results of this research show that financial performance in the management of the APBDes in Anakalang Village is based on the principles of accountability and transparency. Even though it is not in accordance with applicable policies by adjusting the situation or conditions of applicable legislation.