Abstract
Background: Padaloang Village, Dua Pitue District, Sidenreng Rappang Regency, has managed village funds from 2020 to 2022 amidst various financial challenges. This study focuses on evaluating the effectiveness and efficiency of these funds to understand their impact on regional development and identify areas that need improvement. Method: The research method used is qualitative with a narrative approach. The data sources used are secondary data by analyzing the data using the effectiveness ratio and efficiency ratio, and primary data in the form of interview results analyzed using effectiveness and efficiency measurements. Findings: The results of the study show that the analysis of the effectiveness of village fund management in Padaloang Village from 2020 to 2022 indicates stable development. Each year, the average village fund management level reaches 96%. This indicates that the financial management of Padaloang Village is considered effective, with the calculation results exceeding 90% and the interview results also showing alignment with the effectiveness measurements used. The efficiency analysis shows that the management of village funds in Padaloang Village experienced a decline during the 2020-2022 period. The average efficiency level of Padaloang Village financial management during this period was 97.80%, indicating less efficiency because the value is less than 100%, but the interview results show alignment with the efficiency measurements used. Conclusion: These results indicate that the village government is still using its budget less efficiently but effectively. This shows that the objectives can be achieved but with relatively high resources. Novelty/Originality of this study: This study presents an in-depth analysis of the effectiveness and efficiency of village fund management using a unique combination of financial ratio analysis and qualitative interviews. This study provides new insights into the challenges in achieving budget efficiency while maintaining program effectiveness, which can be the basis for improving village fund management policies at the local and national levels.
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