Analisis Efisiensi Dan Efektivitas Dalam Pengelolaan Keuangan Badan Usaha Milik Desa

(Studi Kasus Pada Bumdesa Paksebali Desa Paksebali Kecamatan Dawan Kabupaten Klungkung)

Abstract

This study aims to determine the efficiency and effectiveness of the financial
management of the Paksebali Village Owned Enterprise (BUMDesa) in Paksebali
Village, Dawan District, Klungkung Regency. The data analysis technique used in this
research is descriptive qualitative analysis with efficiency ratios and effectiveness
ratios. The results the study are based on guidelines unit on the effectivenessof the
BUMDesa financial management from t2017 to 2020 on average above 90%, this
means that the Paksebali BUMDesa financial managements is included in the effective
category. The results of measuring the efficiency level of Paksebali BUMDesa financial
management efficiency levels from 2017 to 2020 are included in the inefficient
category, this is because Paksebali BUMDesa expenditures are still very high
compared to the total revenue from BUMDesa business units. Expenditures that are
still very high based on research results occurred in 2019 – 2020 due to the impact of
the Covid – 19 pandemic. Paksebali BUMDesa should first calculate the allocation of
cost to costs to be incurred, so that there is no waste in financial management in the
following year.