Analisis Laporan Keuangan Dana Desa Pada Kampung Sri Sawahan Kecamatan Punggur

Abstract

Financial statements are information that describes the condition of a company or
organization which will then become information that describes the performance of a
company or organization. This research was conducted to analyze the financial reports of
village funds with the aim of assessing the performance of village government apparatus
using village income and expenditure reports in the 2020 and 2021 fiscal years. In this study
the ratios used were the regional independence ratio and the regional spending efficiency
ratio. This study uses a descriptive method with a quantitative approach. The object of this
research is Sri Sawahan Village, Punggur District. The data in this study used village
revenue and expenditure budget data (APBDes) in the 2020 and 2021 fiscal years. The
results of the research are that the performance of the government of Kampung Sri Sawahan
in terms of regional independence ratio in 2020 and 2021 is very low. And the regional
spending efficiency ratio also shows less efficient results.