Analisis Kinerja Keuangan Desa Tunjung Kecamatan Randuagung Kabupaten Lumajang Tahun Anggaran 2017-2020

Diyah, Shofwatun Naqsaban (2022) Analisis Kinerja Keuangan Desa Tunjung Kecamatan Randuagung Kabupaten Lumajang Tahun Anggaran 2017-2020. Diploma thesis, Politeknik Negeri Jember.

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Abstract

This study aims to analyze the financial performance of Tunjung Village, Randuagung District, Lumajang Regency in 2017 to 2020 using income and expenditure analysis. The income and expenditure analysis used are the independence ratio, PADes effectiveness ratio, PADes efficiency ratio, growth ratio, spending efficiency ratio and income contribution ratio. This research design uses descriptive qualitative. In this study, the population and sample taken were the 2017 – 2020 budget realization report. The sampling technique used saturated sampling. Data obtained by means of documentation. The results showed that the financial performance of Tunjung Village in 2017-2020 seen from the analysis of the independence ratio was categorized as very low with an instructive relationship pattern. Based on the effectiveness ratio, PADes are included in the less effective category. Based on the efficiency ratio, PADes are included in the very efficient category. Based on the income growth ratio, it shows positive revenue growth. Based on the spending growth ratio, it shows positive spending growth. Based on the ratio of spending efficiency is included in the efficient category. Based on the income contribution analysis, it shows that the contribution of village original income to total income is categorized as less, the contribution of transfer income to total income is categorized as very good, and the contribution of other income to total income is categorized as very less. Keywords: Financial Performance, Ratio Analysis

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