Analisis Tingkat Efisiensi Dan Efektivitas Terhadap Pengelolaan Keuangan Di Desa Pulo Kecamatan Tempeh Kabupaten Lumajang

Abstract

This study has a goal to be achieved is to find out how the level of efficiency and effectiveness of village financial management in Pulo Village, Tempeh District, Lumajang Regency. Because often what we see is not in accordance with the target, the optimization of efficient and effective regional financial management needs to be done. Based on this about the importance of optimizing the budget efficiently and effectively in village financial management, the authors are interested in analyzing how the efficiency and effectiveness of village financial management in Pulo Village, Tempeh District, Lumajang Regency. The data used are secondary data, namely the APBD of Pulo Village, Tempeh District, Lumajang Regency, the 2016 budget period until 2018. The research method used by researchers in this study is descriptive method with a quantitative approach. The results of this study indicate that the level of efficiency of village financial management in Pulo Village, Tempeh District, Lumajang Regency is at the level of village financial management that is less efficient. Meanwhile, the level of effectiveness of village financial management in Pulo Village, Tempeh District, Lumajang Regency is at the effective level of village financial management. Based on the research conducted and the conclusions obtained, the suggestions that can be conveyed are that in order for Pulo Village's expenditure to be more efficient, the Village Government in this case needs to study productive sectors with less productive sectors and make careful planning, sustainable and in accordance with needs, budgeting in accordance with applicable price / cost standards