4. PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KEMANDIRIAN DAN KI

PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KEMANDIRIAN DAN KINERJA KEUANGAN DESA DI KABUPATEN JEMBER

Dinna Tri Yulihantini

Fakultas Ekonomi dan Bisnis, Universitas Jember

Hari Sukarno

Fakultas Ekonomi dan Bisnis, Universitas Jember

Siti Maria Wardayati

Fakultas Ekonomi dan Bisnis, Universitas Jember

DOI: https://doi.org/10.19184/bisma.v12i1.7600

ABSTRACT

financial performance in Jember Regency. In specific, this study analyzes the influence of capital expenditure and Village Fund Allocation (ADD), as the components of Village Government Budget (APBDes), on village financial performance in terms of its effectiveness and efficiency. This study used secondary data in the form of Realization Reports of APBDes that were collected from the 53 villages for the period of 2015-2016. Data were analyzed using path analysis. Results of the study indicate that capital expenditure and ADD have no influences on the independence of village financial performance, capital expenditure has a negative effect on the effectiveness of village financial performance, while ADD and the independence of village financial performance have no significant effects on the effectiveness of village financial performance. In terms of efficiency, capital expenditure has a negative effect on village financial performance, while ADD has a positive effect on village financial performance. Village financial independence has no effect on the efficiency of village financial performance.

Keywords: Capital Expenditure, Village Fund Allocation, Village Financial Independence, Effectiveness and Efficiency of Village Financial Performance

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Published

2018-01-31

Issue

Vol. 12 No. 1 (2018) Bisma: Jurnal Bisnis dan Manajemen

Pages

37-50

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