ANALYSIS OF VILLAGE GOVERNMENT’S FINANCIAL PERFORMANCE IN MANGING THE VILLAGE FUND ALLOCATION

Abstract

This study aimed to describe the Village Government’s Financial Performance in Managing the Village Fund Allocation at Kemiri Subdistrict in 2016 based on the analysis of Expenditure Variance, Expenditure Growth, Expenditure Harmony, and Expenditure Efficiency. This is descriptive quantitative study conducted on population of 40 villages. Data has been collected then analyzed by using descriptive statistics. Based on this research result can be concluded that the Village Government’s Financial Performance in Managing the Village Fund Allocation at Kemiri Subdistrict in 2016 (1) based on the analysis of Expenditure Variance is assessed good, (2) based on the analysis of Expenditure Growth there was a decrease of expenditure amounted to 7%, (3) based on the analysis of Expenditure Harmony it can be known that the Village Fund Allocation mostly used for Operational Expenditure with 80% percentage, and (4) based on the analysis of Expenditure Efficiency it can be considered efficient.

Keyword: Village Government’s Financial Performance, Expenditure Variance, Expenditure Grwoth, Expenditure Harmony, Expenditure Efficiency