ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF FUND MANAGEMENT IN TONRONG LAUTANG VILLAGE, BARANTI DISTRICT, SIDENRENG RAPPANG REGENCY

Abstract

This study aims to analyze the effectiveness and efficiency of village fund management in Tonrong Lautang Village, Baranti Subdistrict, Sidenreng Rappang Regency, in 2021-2022 using a qualitative method with a narrative approach. The data sources used include secondary data, which is analyzed using effectiveness and efficiency ratios, and primary data obtained from interviews, which are analyzed based on the same effectiveness and efficiency measurements. The results show that the management of village funds in Tonrong Lautang Village during the 2021-2022 period exhibited stable effectiveness, with an average of 94%, indicating that the goals of the village fund management were achieved effectively. However, in terms of efficiency, village fund management experienced a decline, with an average efficiency ratio of 94%, indicating relatively high resource use despite the goals being met. This suggests that while village fund management is effective, it is not yet fully efficient, and the village government needs to pay more attention to better planning and resource management. The recommendations from this study include the need for enhancing the capacity of village officials in planning and managing budgets, using technology to monitor expenditures, and strengthening the oversight system to achieve more efficient and transparent village fund management. Overall, while village fund management in Tonrong Lautang Village has been effective in achieving its set goals, the efficiency of fund usage needs improvement to optimize the results achieved.