Growth Ratio and Efficiency Ratio for Village Revenue and Expenditure Budget in Nagaleah Village Government, Pematang Karau District, East Barito Regency
DOI:
https://doi.org/10.52300/jemba.v5i2.20216Keywords:
APBDes, Employee Performance, growth ratio, efficiency ratioAbstract
This study analyzes the effect of the growth ratio and efficiency ratio on the 2022-2024 APBDes period using quantitative methods with SPSS-based statistical analysis. The results showed that the average growth ratio only reached 6.58%, far below the optimal limit of 40%, while the efficiency ratio reached 113.44%, indicating inefficient financial management. Statistical testing revealed that the growth ratio did not have a significant effect on the APBDes, while the efficiency ratio had a significant effect on the APBDes and both simultaneously had a significant effect on the APBDes. This finding suggests that other factors may play a greater role in determining the effectiveness of village financial management. Therefore, a more comprehensive managerial strategy and a more in-depth policy evaluation are needed to improve the efficiency and sustainability of village finances.
Downloads
References
Adur, A., Rizki, M., & Fatimah, S. (2023). Analisis kinerja keuangan desa melalui rasio pertumbuhan dan efisiensi. Jurnal Akuntansi Sektor Publik, 18(2), 155–170.
Allen, R., Hemming, R., & Potter, B. H. (Eds.). (2023). The international handbook of public financial management. Palgrave Macmillan.
Andrews, M., Cangiano, M., & de Renzio, P. (2022). Managing public money: A practical guide for local governments. Oxford University Press.
Anugeraheni, D., & Yuniarta, G. A. (2022). Efisiensi pengelolaan APBDes dan dampaknya terhadap pembangunan desa. Jurnal Ekonomi dan Bisnis Lokal, 14(1), 45–62.
Bracci, E., Papi, L., & Bigoni, M. (2021). Performance measurement and management in local governments: A review of challenges and trends. Public Money & Management, 41(5), 365–374.
De Renzio, P., & Wehner, J. (2023). The role of legislatures in budget processes: A comparative analysis. International Budget Partnership.
Eko, S. (2014). Desa membangun Indonesia. Forum Pengembangan Pembaharuan Desa.
Gupta, S., & Verhoeven, M. (2022). Efficiency of government expenditure in developing countries: Evidence from a panel analysis. Journal of Development Studies, 58(3), 456–478.
Hamzah, P., Yeba, E., Maithy, S. P., & Poetra, G. B. (2024). Opportunities and challenges in integrating artificial intelligence into financial auditing. Journal of Economic Education and Entrepreneurship Studies, 5(4), 591–600.
Halim, A., & Kusufi, M. S. (2021). Evaluasi kinerja keuangan desa di era desentralisasi fiskal. Jurnal Akuntansi Pemerintah, 7(1), 33–48.
Harinie, L. T., Sukmani, M., Romadoni, M., & Bancin, J. B. (2025). Sociopreneurship in ecotourism: Strengthening village economies around Tanjung Puting National Park. Humaniora, 16(2), 141–151.
Jaya, A., Marumpe, D., & Damayanti, N. (2024). Navigating dual realities: A comparative study of work-life balance among celebgram students in Pontianak and Palangka Raya’s digital landscape. Ilomata International Journal of Management, 6(1), 299–313.
Karuehni, I., Nahan, N., Toendan, R. Y., & Tunjang, H. (2024). The effectiveness of social media marketing in building brand awareness for startups. Journal of Economic Education and Entrepreneurship Studies, 5(4), 612–621.
Kim, S., & Warner, M. E. (2021). Local government efficiency and fiscal stress: The role of administrative capacity. Public Administration Review, 81(4), 712–725.
Kristinae, V., Meitiana, M., Prakoso, R. S., Sihombing, C., & Telagawathi, N. L. W. S. (2026). Why do tourist attractions and service quality mediated by visitor satisfaction influence the interest in revisiting Kum-Kum Tourism in Palangka Raya? International Journal of Social Science and Business, 9(4), 731–747.
Kristinae, V., Sambung, R., Meitiana, M., Mering, L., Dwiatmadja, C., & Tunjang, H. (2023). Application of RBV theory in entrepreneurial orientation, dynamic capability and customer relationship management. Uncertain Supply Chain Management, 11(2), 707–712.
Lendra, L., Gawei, A. B. P., Sintani, L., Afanda, D. M., & Tjakra, J. (2023). The assessment of occupational safety and health risk management on construction projects during the COVID-19 pandemic. International Journal of Disaster Management, 6(1), 1–18.
Lendra, L., Hatmoko, J. U. D., Wibowo, M. A., Gawei, A. B. P., Sintani, L., & Angela, V. F. (2025). Comparative environmental impact assessment of conventional pavement layers and cement-treated recycled base: Equipment usage analysis in tropical road construction projects. Environmental Research, Engineering and Management, 81(2), 92–111.
Lendra, L., Tjakra, J., Handayani, F., Sintani, L., & Angela, V. F. (2024). Model for implementation of occupational health and safety management policy for enhanced performance of construction workers. Universal Journal of Public Health, 12(2), 294–306.
Lewis, B. D. (2021). Decentralization and village governance in Indonesia: Progress and challenges. Bulletin of Indonesian Economic Studies, 57(1), 47–70.
Maithy, S. P., Yeba, E., Hamzah, P., & Widyaningsih, D. S. (2025). The role of financial technology in transforming business models in the banking sector. Journal of Economic Education and Entrepreneurship Studies, 6(1), 135–149.
Martiastuti, D., Suryanto, T., & Widodo, A. (2021). Determinan kinerja APBDes: Studi pada desa di Jawa Tengah. Jurnal Ilmu Administrasi Publik, 12(2), 89–104.
Martínez-Vázquez, J., & Timofeev, A. (2020). Decentralization and local finance in developing countries. Edward Elgar Publishing.
Mauro, P., Romeu, R., & Gopalan, S. (2023). Fiscal rules and government efficiency: A cross-country analysis. International Monetary Fund.
Mering, L., Christa, U. R., Neneng, S., & Sambung, R. (2025). Mapping the landscape: A bibliometric and systematic review of green human resource management role in achieving sustainable firm performance. International Journal of Environmental Sciences, 9(5).
Mikesell, J. L. (2020). Fiscal administration: Analysis and applications for the public sector (10th ed.). Cengage Learning.
Nasution, A., & Setiawan, D. (2023). Tantangan pengelolaan dana desa di Indonesia: Tinjauan literatur. Jurnal Kebijakan Publik, 15(2), 112–128.
Oates, W. E. (2021). Fiscal federalism. Edward Elgar.
OECD. (2020). OECD guidelines on budgetary governance. OECD Publishing.
Prasetia, G. A., et al. (2025). Influence of quality, service, atmosphere on satisfaction via buying interest – Season Coffee. Studi Ilmu Manajemen dan Organisasi, 6(2), 469–484.
Pratolo, S., Sofyandi, H., & Hasan, M. (2023). Analisis rasio keuangan pemerintah desa: Studi kasus di Kabupaten Bantul. Jurnal Akuntansi dan Keuangan Daerah, 9(1), 77–94.
Prowle, M., & Harradine, D. (2023). Public sector financial management (4th ed.). Routledge.
Putra, A., Wibowo, H., & Sari, R. (2022). Kinerja fiskal pemerintah desa: Evaluasi atas dana desa. Jurnal Ekonomi dan Pembangunan, 30(2), 200–215.
Robinson, M. (Ed.). (2022). Performance budgeting: Linking funding and results. Palgrave Macmillan.
Sarlawa, R. (2025). Digital financial literacy and financial behavior: Pathways to inclusion and resilience. Jurnal Ilmiah Manajemen Kesatuan, 13(6), 5709–5726.
Sarlawa, R., & Ali, M. (2025). Determinants of financial well-being: A systematic review of SEM evidence. Jurnal Ilmiah Akuntansi Kesatuan, 13(6), 1865–1882.
Shah, A. (2021). Local governance in developing countries. World Bank Publications.
Sjahrir, B. S., Kis-Katos, K., & Schulze, G. G. (2022). The impact of village funds on local economic development in Indonesia. Journal of Development Economics, 154, 102–120.
Sintani, L., Nahan, N., & Pakpahan, A. (2024). The Gen Z's participation in cooperatives: Do interest and experience matter? Shirkah: Journal of Economics and Business, 9(3), 350–359.
Van Helden, J., & Uddin, S. (2022). Public sector performance measurement in developing countries: Issues and challenges. Financial Accountability & Management, 38(1), 3–22.
Wanto, M., Meitiana, & Harinie, L. T. (2023). How dedication to the inspectorate of Central Kalimantan Province affects the competence and ethics of internal government supervisory apparatus? Jurnal Ilmiah Ilmu Administrasi Publik: Jurnal Pemikiran dan Penelitian Administrasi Publik, 13(1), 383–392.
World Bank. (2022). Indonesia public expenditure review: Strengthening fiscal sustainability. World Bank Group.
