Financial performance of village fund allocation based on effectiveness and growth ratios: evidence from Gadungan Village, Puncu District, 2022–2024
Year: 2026
Type: article
Abstract: This study evaluates the financial performance of Village Fund Allocation (VFA) in Gadungan Village, Puncu District, Indonesia, during 2022–2024, focusing on budget realisation and annual revenue and expenditure growth. Using a quantitative descriptive case-study design, the analysis covers three annual observations (n = 3) based on nine village financial documents. Budget realisation ratios were 99.45% in 2022, 99.13% in 2023, and 98.93% in 2024, indicating consistently high-budget absorption with a slight decline. Revenue growth decreased from 20.30% in 2023 to 9.71% in 2024, while expenditure growth fell from 23.15% to 8.75%; both remained in the low-growth category. Reported expenditure exceeded revenue by IDR 9,485,223 in 2023 and IDR 2,888,786 in 2024, requiring reconciliation with official budget and accountability reports. This study contributes a village-specific account of budget realisation and growth. Its limitations include the single-village scope, three-year period, and reliance on documentary data without interview or observational verification. The findings are descriptive and do not establish causal relationships or service outcomes.
Source: Social Sciences Insights Journal
DOI: 10.60036/mnnhf854
Institutions: Indonesia Open University, University of Mataram
Language: English
Subfield: Geography, Planning and Development
Field: Social Sciences
Domain: Social Sciences
SDG: No poverty
Open Access status: diamond
OpenAlex ID: W7224637476