Trisha Ratna Fadilah (2024), Analysis of the Efficiency and Effectiveness of the Village Revenue and Expenditure Budget for the 2021-2023 Fiscal Year in Pulau Burung Village, Simpang Empat District, Tanah Bumbu Regency.

Advisor: Drs. Muhammad Saleh, MP

The aim of this research is to determine the level of efficiency and effectiveness of the Village Revenue and Expenditure Budget (APBDes) in Pulau Burung Village, Simpang Empat District, Tanah Bumbu Regency in 2021-2023 and to determine the benefits of the APBDes for village communities. This research uses a quantitative descriptive method using efficiency and effectiveness ratio calculations. The data used are primary and secondary data, data collection techniques using questionnaires, interviews, observation and documentation. The results of this research show that the efficiency level of the APBDes of Pulau Burung Village is in the less efficient category, meaning that the realization of village expenditure is still not in line with village income. Meanwhile, the level of effectiveness of the Pulau Burung Village Expenditure Budget for 2021-2023 is classified as very effective. This means that the Pulau Burung village government has succeeded in managing the APBDes to meet the desired targets. Apart from that, the APBDes has quite good benefits for the village community and the village community also has a good view of the level of efficiency and effectiveness of the APBDes in Pulau Burung Village, Simpang Empat District, Tanah Bumbu Regency for 2021-2023.

Keywords: Efficiency; Effectiveness; Village Revenue and Expenditure Budget