Analisis Efisiensi Penggunaan Dana Desa Dengan Metode Data Envelopment Analysis (DEA) (Studi Pada Desa Di Kecamatan Tawangsari Kabupaten Sukoharjo Tahun 2017)

Utami, Ayu Sri and , Soepatini, S.E., M.Si., Ph.D. (2018) Analisis Efisiensi Penggunaan Dana Desa Dengan Metode Data Envelopment Analysis (DEA) (Studi Pada Desa Di Kecamatan Tawangsari Kabupaten Sukoharjo Tahun 2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The granting of autonomy rights granted by the central government to the village government makes the village has the authority to manage and regulate their territory independently including the financial management and income of the village. One source of village income is village funds originating from the transfer of the State Revenue and Expenditure Budget (APBN) and began to be given in 2015. Evaluation is needed, so the use of these funds does not occur. In addition, the calculation of efficiency is also needed to determine the achievement of maximum output in its use. The purpose of this study is to analyze the level of efficiency of the use of village funds in the 2017 fiscal year and analyze solutions to increase the value of efficiency and determine the policy implications of inefficient villages. This type of research is descriptive quantitative with 12 village objects in Tawangsari District, Sukoharjo Regency. Input variables used include: capital, operational costs, and labor costs. While the output variable is Village Original Income (PADes). The analytical method used is by the nonparametric frontier Data Envelopment Analysis (DEA) approach. The results showed there were 4 villages that were efficient and 8 villages that had not been efficient from 12 villages in using village funds obtained in 2017. Villages that were already efficient with 100% efficiency included Kedungjambal Village, Kateguhan Village, Dalangan Village, and Majasto Village. Whereas villages that had not been efficient are Watubonang Village with a value of 98.12%, Pundungrejo Village with a value of 99.98%, Lorog Village with a value of 96.59%, Grajegan Village with a value of 99.58%, Ponowaren Village with a value of 94.81% , Pojok Village with a value of 98.51%, Tangkisan Village with a value of 98.72%, and Tambakboyo Village with a value of 96.56%. Villages that are already efficient, it is necessary to maintain and even try to improve to produce more output. Whereas for villages that had not been efficient, it is necessary to optimize the use of village funding sources for input allocations that experience waste in operational activities in order to obtain maximum output based on each reference village that has been determined by DEA analysis tools.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Efisiensi, Dana Desa, Data Envelopment Analysis (DEA)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: AYU SRI UTAMI
Date Deposited: 10 May 2019 07:10
Last Modified: 10 May 2019 07:10
URI: http://eprints.ums.ac.id/id/eprint/72503

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