Analisis Efektivitas dan Efisiensi Realisasi Anggaran Belanja pada Desa Cemengkalang Kabupaten Sidoarjo
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Abstract
Penelitian ini bertujuan untuk menganalisis tingkat efektivitas dan efisiensi realisasi anggaran belanja Desa Cemengkalang, Kabupaten Sidoarjo. Pengelolaan anggaran desa menjadi indikator penting dalam menilai tata kelola keuangan desa yang transparan dan akuntabel. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pendekatan studi kasus pada laporan realisasi anggaran tahun 2022–2023. Hasil penelitian menunjukkan bahwa tingkat efektivitas realisasi anggaran tergolong tinggi, sedangkan efisiensinya berada pada kategori sedang, disebabkan oleh ketidaksesuaian antara belanja yang direncanakan dan pelaksanaan program di lapangan. Diperlukan evaluasi berkala terhadap perencanaan anggaran dan pelatihan pengelolaan keuangan desa agar pemanfaatan anggaran lebih optimal.
Kata kunci: efektivitas, efisiensi, anggaran belanja, desa, keuangan desa
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