ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA (APBDes) PADA DESA DI KECAMATAN JETIS KABUPATEN PONOROGO PADA TAHUN 2021-2023

Jetis District in Ponorogo Regency has 14 villages that, in 2021, managed their finances in accordance with Ponorogo Regent Regulation No. 43 of 2020 concerning Village Financial Management. With the enactment of the relevant law, it is hoped that village governments will become self-sufficient. However, village revenue sources remain limited. One such limited revenue source comes from Village-Owned Enterprises (BUMDes), which have not yet received their full revenue. Most BUMDes have not generated revenue that can be categorized as Village Original Income (PADes) in a single budget period. As a result, villages in Jetis District remain heavily dependent on transfer funds, hindering the optimization of village original income. This study was conducted to analyze the financial management performance of village governments in Jetis District by measuring the level of independence ratio, capital expenditure, routine expenditure, effectiveness, and efficiency over three budget years. The results of this analysis are expected to guide village fund management. The research results show that the village independence ratio in Jetis District remains very low, with an average of 14.50%. This indicates that the independence of village financial management throughout Jetis District is not optimal due to the continued dependence on central government assistance. Meanwhile, the capital expenditure ratio averages 22.17% (not yet balanced), but the routine expenditure ratio is higher, with an average value of 63.22% (balanced). This indicates that village governments in Jetis District currently tend to use their budgets for routine expenditures rather than capital expenditures. Meanwhile, the effectiveness ratio shows excellent performance with an average of 95.39%, categorized as effective. However, the efficiency ratio of 95.97% still falls into the less efficient category.

Keywords: Independence, Harmony, Effectiveness, Efficiency, Performance