ANALISIS EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) MARGO MULYO DALAM UPAYA PENINGKATAN KESEJAHTERAAN MASYARAKAT DESA BRINGINAN KECAMATAN JAMBON KABUPATEN PONOROGO

This qualitative research aims to determine the efficiency and effectiveness of financial management of Margo Mulyo Village-Owned Enterprises (BUMDes) and its impact on efforts to improve the welfare of the people of Bringinan Village, Jambon District, Ponorogo Regency. There are 2 types of data used, namely primary data and secondary data. Primary data is in the form of interview results collected using interview techniques and secondary data in the form of financial reports for BUMDes Margo Mulyo for 2018-2022 which are collected using documentation techniques.
The results of calculating the financial management efficiency of BUMDes Margo Mulyo for 2019-2022 obtained very efficient criteria with an average efficiency percentage of 29.85%. This shows that BUMDes Margo Mulyo, Bringinan Village, Jambon District, Ponorogo Regency is able to manage its business by utilizing the minimum possible resources to get the maximum possible results. The results of calculating the effectiveness of the financial management of BUMDes Margo Mulyo for 2019-2022 obtained an average percentage of effectiveness of 97.23% and was included in the effective criteria. This shows that BUMDes Margo Mulyo, Bringinan Village, Jambon District, Ponorogo Regency, in carrying out its business, is able to obtain realized income that exceeds and approaches the targets that have been made. The impact of the efficiency and effectiveness of financial management of BUMDes Margo Mulyo, Bringinan Village, Jambon District, Ponorogo Regency, has been felt by the community. This shows that the community is starting to be able to fulfill its needs including basic family needs, psychological needs, and development needs.