ANALISIS KINERJA KEUANGAN DESA MENGGUNAKAN RASIO KEUANGAN DAERAH PADA PEMERINTAH DESA SUNGAI LANGSAT, KECAMATAN PANGEAN, KABUPATEN KUANTAN SINGINGI TAHUN 2019-2023

Abstract

This study looks at the low amount of village own-source revenue (PADes) in Sungai Langsat's APBDes report, which demonstrates the village government's incapacity to manage PADes. As a result, villages are heavily reliant on central or provincial government transfers and have little independence. The goal of this research is to assess village financial performance using six financial indicators: independence, dependency, effectiveness, efficiency, activity, and growth. The research methodology is quantitative, with data collected through observation, interviews, and documentation. Secondary data sources include realization reports of the Sungai Langsat APBDes for 2019-2023, as well as analyses of regional financial indicators. The study's findings show that the independence ratio is very low, the dependency ratio is very high, the revenue effectiveness ratio is very effective, the expenditure effectiveness ratio is less effective, the operating expenditure to capital expenditure activity ratio is quite good, and the PADes growth rate is very low. As a result, the Sungai Langsat Village Government must maximize BUMDes in plantations for the benefit of the community, minimize reliance on transfer funds, enhance expenditure planning and control, and achieve financial independence and long-term growth.