ANALISIS LAPORAN REALISASI ANGGARAN DALAM MENGUKUR KINERJA KEUANGAN DESA PALIANAOPAT KECAMATAN DOLOK PANRIBUAN KABUPATEN SIMALUNGUN PERIODE 2022-2024

Abstract

This research aims to assess the financial performance of Palianaopat Village Government based on Budget Realization Reports (LRA) using effectiveness and efficiency ratio analysis in accordance with Ministry of Home Affairs Regulation Number 20 of 2018 on Village Financial Management. Data collection techniques were carried out through documentation and interviews, while the analysis methods used were quantitative and qualitative descriptive. The population in this study includes reports on the realization of village income and expenditure during the period 2012-2024. The sample in this study includes reports on the realization of village income and expenditure during the period 2022-2024. The research results show that the financial performance of Palianaopat Village in terms of effectiveness is classified as very effective, with an average ratio of 100.40%, meaning that village income realization has been achieved in accordance with or even slightly exceeding the planned targets. However, in terms of efficiency, an average ratio of 101.20% was obtained, indicating that village expenditure management is not efficient, because expenditure realization is greater than the income received. This condition indicates that the village government has not been fully able to control operational costs and activity implementation in accordance with budget efficiency principles.