{"title":"Praktik Efektifitas Dan Efisiensi Dana Desa Untuk Pembangunan Desa Allang Kab. Maluku Tengah","authors":"Juliana Kesaulya, Boni P Behuku","doi":"10.52158/jaa.v2i1.462","DOIUrl":null,"url":null,"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. \nKeywords: effectiveness, efficiency, fund","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":null,"pages":null},"PeriodicalIF":3.9000,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Applied Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.52158/jaa.v2i1.462","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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
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.
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