Analisis Efektivitas dan Efisiensi Alokasi Dana Kampung Terhadap Pembangunan Kampung Sei Bebanir Bangun Kecamatan Sambaliung

Abstract

Effective and efficient management of Village Fund Allocation (VFA) plays a crucial role in supporting regional development, improving community welfare, and promoting good village governance. This study aims to analyze the effectiveness and efficiency of Village Fund Allocation management in supporting development in Sei Bebanir Bangun Village, Sambaliung District, Berau Regency, during the 2021–2025 period. The study employed a quantitative descriptive method with a case study approach. Data were collected through documentation of the Village Revenue and Expenditure Budget (APBKam) reports, field observations, and interviews with the Village Head, village officials, the Village Consultative Body (BPK), and community members. Data were analyzed using effectiveness and efficiency ratios based on the Decree of the Minister of Home Affairs of the Republic of Indonesia No. 690.900-327 of 1996. The results indicate that the management of the Village Fund Allocation was effective, with an average budget realization rate of 94.40% over the five-year period. The effectiveness level increased from 83.02% in 2021 to 99.79% in 2025, indicating an improvement in the village government's capacity to implement development programs in accordance with the planned objectives