Effectiveness of Village Financial Management An approach to The Output Equation

Abstract

Historically villages in Indonesia have autonomy in managing the governance and governance of the population, local institutions and economic resources. The village became the foundation and part of the governance system and spearheaded the empowerment of the community. Nevertheless, the village has constraints from the aspect of human resources. The research approach used is qualitative research with case study methods and research informants as a data source while data analysis techniques use stages of data collection, data reduction, data presentation and verification of conclusions conducted continuously until saturated. The results showed that the effectiveness of village budget management from the perspective of output equation was obtained for revenue realization of 97.72% and for the realization of expenditure of 94.08%, There is a reach on the realization of activities but not achieved in financial realization.