Analysis of the Effectiveness and Efficiency of Village Fund Budgeting for the Maintenance of Farm Roads: A Case Study of Anugrah Village, Lantari Jaya District, Bombana Regency

Authors

  • Nita Hansita Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari
  • Novi Kristiani Saputri Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari
  • Muh. Nur Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari
  • Yusuf Jaya Saputra Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari
  • Supriyadi Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari
  • Reyhan Dzikriansyah Suanrno dzikriansyah Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari

DOI:

https://doi.org/10.61754/juralinus.v4i1.206

Keywords:

Effectiveness, Efficiency, Village Fund Budget

Abstract

This research aims to determine and analyze the effectiveness and efficiency of village fund budgets in efforts to maintain farm roads. This research uses a qualitative descriptive method with the data used coming from primary data in the form of interviews and secondary data through documentation. The results of this research show that based on the results of the analysis previously presented, it can be concluded that the effectiveness and efficiency of the village fund budget in efforts to improve farming roads in Anugrah Village can be said to be efficient but still less effective. This is because the village budget is still limited by regulations, the obstacle faced is the lack of Village Funds to finance all programs and the climate conditions in Anugrah Village.

References

Ahmadi, A. (2019). Metode Penelitian Sastra. Gresik: Graniti.

Amin, M. (2022). Pemanfaatan Dana Desa Dan Kesejahtraan Masyarakat Indonesia.

Arikunto, S. (2013). Prosedur penelitian suatu pendekatan praktik ed revisi vi. Jakarta: PT. Rineka Cipta.

Bangsetda, E. (2020). Insftastruktur Jalan Dipedesaan.

Djpk. (2021). Penggunaan Dana Desa Diprioritaskan Untuk Membiayai Pembangunan Dan Pemberdayaan Masyarakat.

KPPIP. (2015). Perkembangan Pembangunan Insfrastruktur Di Indonesia . Makmur. (2010). Indikator Efektivitas Dana Desa. 7.

Oktafiani, M. (2018). Prioitas Dana Desa Untuk Pembangunan .

Setiawati, B., & Farhani, A. (2019). Analisis Kineja Pemerintah Desa Untuk Pembangunan Insfrastruktur Jalan Usaha Tani (Studi Kasus Di Desa Matarah Kecamatan Dusun Timur Kabupaten Barito Timur). Jurnal Pemikiran Dan Penelitian Administrasi Publik Dan Administrasi Bisnis , 162-178

Sugiyono. (2015). Metode Penelitian Kuantitatif dan Kualitatif R&D.Alfabeta.

Suminar, E. R. (2018). Dampak Pengembangan Jalan Usaha Tani Pada Kawasan Pertanian (Studi Kasus Di Kabupaten Sleman Provinsi Daerah Istimewah Yogyakarta). Jurnal Plano Mardani , 81-88.

Undang-Undang, N. 6. (N.D.). Tentang Desa.

Zaki, A., Oktafiyani, M., & Yovita, L. (2023). Efektivitas Pengelolaan Dana Desa Kecamatan Tuntang: Perspektif Teori Keagenan. Jurnal Ekonomi dan Bisnis, 2(1).

Downloads

Published

2026-06-30

How to Cite

Nita Hansita, Novi Kristiani Saputri, Muh. Nur, Yusuf Jaya Saputra, Supriyadi, & dzikriansyah, R. D. S. (2026). Analysis of the Effectiveness and Efficiency of Village Fund Budgeting for the Maintenance of Farm Roads: A Case Study of Anugrah Village, Lantari Jaya District, Bombana Regency. Jurnal Akuntansi Publik Nusantara, 4(1), 15–22. https://doi.org/10.61754/juralinus.v4i1.206

Issue

Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026

Section

Articles