ANALISIS EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DI DESA JUBUNG KABUPATEN JEMBER

INTAN NADIFAH, . (2026) ANALISIS EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DI DESA JUBUNG KABUPATEN JEMBER. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini mengevaluasi efektivitas pengelolaan Anggaran Pendapatan dan Belanja Desa di Desa Jubung,Kabupaten Jember, selama periode 2020–2024 serta merumuskan strategi keberlanjutan. Desain studi kasus digunakan dengan mengombinasikan perhitungan rasio efektivitas dan analisis kualitatif. Data diperoleh dari lima informan kunci, observasi, dan laporan realisasi anggaran. Efektivitas pendapatan berkisar antara 99,70% hingga 100,05% dengan rata-rata 99,86%, sedangkan efektivitas belanja berkisar antara 99,68% hingga 100,00% dengan rata-rata 99,81%. Hasil ini didukung oleh perencanaan partisipatif, pencairan dana secara bertahap berdasarkan progres, penggunaan Sistem Keuangan Desa secara konsisten, administrasi kas yang ketat, serta pengawasan oleh berbagai pihak. Analisis SWOT menempatkan Desa Jubung pada Kuadran I, yang mengindikasikan penerapan strategi agresif. Tindakan prioritas meliputi pengalihan belanja untuk pemberdayaan masyarakat yang produktif,penguatan pendapatan asli desa dan badan usaha milik desa, peningkatan kapasitas kelembagaan dan komunikasi publik, serta pengembangan manajemen risiko fiskal dan operasional yang formal. Kata kunci: efektivitas anggaran, tata kelola keuangan, analisis SWOT, anggaran desa, pemerintah desa ***** This study evaluates the effectiveness of Village Revenue and Expenditure Budget management in Jubung Village, Jember Regency, during 2020-2024 and formulates sustainability strategies. A case-study design combined effectiveness-ratio calculations with qualitative analysis. Data were obtained from five key informants, observations, and budget realization reports. Revenue effectiveness ranged from 99.70% to 100.05%, averaging 99.86%, while expenditure effectiveness ranged from 99.68% to 100.00%, averaging 99.81%. These results were supported by participatory planning, phased disbursement based on progress, consistent use of the Village Financial System, strict cash administration, and multi-party monitoring. SWOT analysis placed Jubung Village in Quadrant I, indicating an aggressive strategy. Priority actions include shifting expenditure toward productive community empowerment, strengthening village-source revenue and village-owned enterprises, improving institutional capacity and public communication, and developing formal fiscal and operational risk management. Keywords: budget effectiveness, financial governance, SWOT analysis, village budget, village government

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tri Hesti Utaminingtyas, SE., M.SA. ; 2). Petrolis Nusa Perdana, SE., M.ACC.
Subjects:	Karya Umum > Karya Tulis Perguruan TInggi Ilmu Sosial > Keuangan
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Intan Nadifah .
Date Deposited:	26 Aug 2026 05:37
Last Modified:	26 Aug 2026 05:37
URI:	http://repository.unj.ac.id/id/eprint/73187

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