EFEKTIVITAS DAN EFISIENSI ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DALAM PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DESA LENANGGUAR

Abstract

This study aims to measure the level of effectiveness and efficiency of the allocation of the Village Revenue and Expenditure Budget (APBDes) of Lenangguar Village for the 2020–2024 period. This research employed a descriptive research design. The type of data used was quantitative data obtained from secondary sources. Data were collected using the documentation method by gathering information related to the Lenangguar Village APBDes for 2020–2024 from documents and archives available at the Lenangguar Village Office. The data were analyzed using effectiveness and efficiency ratio calculations. Based on the calculations conducted, the allocation of the Lenangguar Village Revenue and Expenditure Budget (APBDes) for financing village development and community empowerment during the 2020–2024 period was categorized as effective. This finding indicates that the realization of APBDes budget allocations in Lenangguar Village during 2020–2024 was carried out appropriately, transparently, and participatively, thereby contributing to the improvement of infrastructure quality and the economic welfare of the community. However, the allocation of the Lenangguar Village APBDes for financing village development and community empowerment during the 2020–2024 period was categorized as inefficient. This finding indicates that the utilization of APBDes funds for village development and community empowerment has not been fully targeted and has not adequately reflected the actual needs of the community. Consequently, the tangible results or outputs perceived by the community from development and empowerment programs have not been proportional to the costs incurred.