ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI KANTOR PEMERINTAH DESA BANDAR JAYA KECAMATAN SEKAYU
Main Article Content
Abstract
This study aims to analyze and describe financial performance at the Bandar Jaya Village Government Office, Sekayu District, Musi Banyuasin Regency in terms of Village Budget Realization (APBDes). The data used in this study was data for fiscal year 2021-2023. The data collection techniques used in this study are interviews conducted by village heads and village office staffs related to the financial management of the Bandar Jaya Village Office and documentation in the form of financial documents, in the range of year 2021-2023 Bandar Jaya Village Office Budget Realization Report. In results showed that the overall financial performance of the village in the Bandar Jaya Village Government Office, Sekayu District, Musi Banyuasin Regency could be categorized as economic, but inefficient and ineffective.
Article Details

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish in Jurnal Ilmiah Akuntansi Rahmaniyah agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) Licensethat allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
References
Jakarta : Erlangga.
Halim, Abdullah. 2017. Akuntansi Keuangan Daerah. Jakarta : Salemba Empat Handayani, Siska. Melisa Oktavia Putri, dkk. 2024. Analisis Laporan
Realisai APBD pada Kantor Pemerintahan di Kota Bekasi tahun 2020-2022. Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) p-ISSN : 2621-4547 e-ISSN : 2723-7478 Volume 7 Nomor 2, Oktober 2024, 279-286. Fakultas Ekonomi dan Bisnis. Universitas Bina Sarana Informatika.
Handoko Abdurahan Wiro. 2014. Analisis Kinerja Keuangan Pemerintahan Kota Surabaya. Skripsi Universitas Muhammadiyah : Surabaya.
Haryoko. 2020. Analisis Rasio Keuangan. Sebagai alat ukur kinerja keuangan pada PT. Pelat Timah Nusantara. Tbk. Jurnal Ilmiah Feasible Bisnis Kewirausahaan dan workshop ISSN : 2829-9701 Volume 2 Nomor 1. 2023, 77-84. Universitas Negeri Makassar.
Huda Nurul. 2023. Analisis Kinerja Keuangan Pemerintah Desa Serasah Kecamatan Pemayung Kabupaten Batang Hari. Skripsi Universitas Jambi.
Mahmudi. 2015. Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta Unit Penerbit dan Percetakan STIM YKPN.
Mahsun. Mohamad. 2018. Pengukuran kinerja Sektor Publik. Yogyakarta : BPFE. Yogyakarta.
Mardiasmo. 2018. Akuntansi Sektor Publik Edisi Terbaru. Yogyakarta. Nordiawan dan Ayuningtyas. 2018. Akuntansi Sektor Publik. Jakarta : Salemba Empat.
Peraturan Pemerintah Nomor 60 Tahun 2014 Tentang Dana Desa yang Bersumber dari Anggaran Pendapatan dan Belanja Negara Tentang Desa.
Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 Tentang Pengelolaan Keuangan Desa.
Runtu Andre P. Tulango Tree. Analisis Kinerja Keuangan Pemerintahan Minahasa. Skripsi Universitas Sam Ratulangi.
Sugiyono. 2015. Metode Penelitian Kuantitatif Kualitatif. Bandung Alfabeta.