Evaluasi Pengaruh Antara Pendapatan Desa dan Belanja Desa di Kecamatan Purwoasri Tahun 2020-2024
DOI:
https://doi.org/10.30640/jumma45.v4i2.5099Keywords:
Financial Management, Village Expenditure, Village Funds, Village Fund Allocation, Village Original IncomeAbstract
This study aims to explore the impact of PADes, ADD, and DD on village expenditures in Purwoasri District from 2020 to 2024. A quantitative approach with a causal type was used in this research. Data were gathered from the Village Budget (APBDes) realization reports of ten selected villages, using the Probability Sampling technique. The analysis employed multiple linear regression, testing classical assumptions such as normality, multicollinearity, autocorrelation, and heteroscedasticity. The study's findings indicate that, individually, Village-Generated Revenue (PADes), Village Fund Allocation (ADD), and Village Funds (DD) significantly influence village expenditures. When considered together, these three independent variables also have a significant impact on village expenditures. These results highlight that PADes, ADD, and DD are crucial in determining the direction and magnitude of village expenditures. By effectively managing these resources, villages can better allocate funds and ensure the sustainability of financial management. The study concludes that these revenue sources play a vital role in shaping village financial planning, supporting development projects, and improving public services. It also suggests that the district government should continue enhancing its financial management practices to further optimize the use of these funds for village development.
References
Azizah, W. N., Linawati, L., & Sugeng, S. (2024). Pengaruh Mekanisme Good Governance Terhadap Pengelolaan Dana Desa di Desa Jatikalen Kabupaten Nganjuk Periode 2023. Wawasan : Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan, 2(4), 01–18. https://doi.org/10.58192/wawasan.v2i4.2495
Hajri, R., & Razak, L. A. (2023). Pengaruh Alokasi Dana Desa Dan Pendapatan Asli Desa Terhadap Belanja Desa Pada Desa Buhung Bundang Kecamatan Bontotiro Kabupaten Bulukumba. Tangible Journal, 8(1), 64–71. http://ojs.stie-tdn.ac.id/index.php/TB/article/view/341
Hasan, K., & Tanesab, M. E. (2021). Pengaruh pendapatan asli desa, dana desa, dan alokasi dana perimbangan desa terhadap belanja desa. Jurnal Manajemen Sains Dan …. https://e-journal.upr.ac.id/index.php/jmso/article/download/3632/2970
Hidayat, A., Mehilda, S., & Hendarsyah, D. (2022). Pengaruh Belanja Desa Terhadap Kesejahteraan Masyarakat. Jurnal Ekonomi-Qu, 12(1), 1–11. https://doi.org/10.35448/jequ.v12i1.16302
Indika, M., Marliza, Y., & Marisa, A. (2022). Pengaruh Dana Desa Dan Alokasi Dana Desa Terhadap Belanja Desa Di Pemerintah Desa Rantau Kadam Kecamatan Karang Dapo Kabupaten Musi Rawas Utara. Jurnal Sistem Informasi, Akuntansi & …. https://jurnal.adai.or.id/index.php/sintamai/article/view/247
Marta, T., & Dasuki, S. (2020). PENGARUH PENDAPATAN ASLI DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA DI KAB. MAJALENGKA. In Jurnal Akuntansi Keuangan dan Sistem Informasi Tahun (Vol. 1, Issue 2).
Murtadlo, A., Pravasanti, Y. A., & ... (2022). Analisis Faktor-Faktor Yang Mempengaruhi Belanja Desa Di Kecamatan Kalijambe. Jurnal Ilmiah Keuangan …. https://jurnal.jiemap.net/index.php/jikab/article/view/18
Nofiana, S. S., & Rahayu, S. (2023). Pengaruh Dana Desa, Alokasi Dana Desa, Dan Bagi Hasil Pajak Dan Retribusi Daerah Terhadap Belanja Desa Studi Kasus Pada Desa di Kecamatan Bawang Tahun 2018-2020. Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 53–62. https://doi.org/https://doi.org/10.37676/ekombis.v11i1
Oktavia, Y., Widiawati, H. S., & Linawati. (2022). Praktik Penerapan SAP, Akuntabilitas, dan Transparansi dalam Pengelolaan Dana Desa. Seminar Nasional Manajemen, Ekonomi Dan Akuntasi Fakultas Ekonomi Dan Bisnis UNP Kediri, Juli, 849–854.
Pratiwi, R., & Cahyono, Y. T. (2024). Pengaruh Pendapatan Asli Desa, Dana Desa, Dan Bagi Hasil Pajak Retribusi Terhadap Belanja Desa Bidang Kesehatan. Management Studies and …. https://journal.yrpipku.com/index.php/msej/article/view/5085
Putri, E. L. C., & Mazidah, N. (2022). … PENGARUH PENDAPATAN ASLI DESA, ALOKASI DANA DESA, SERTA BAGI HASIL PAJAK DAN RETRIBUSI DAERAH TERHADAP BELANJA DESA …. Jurnal Ilmiah Akuntansi, Finance …. https://jurnalilmiah.stiekia.ac.id/index.php/JAFA/article/view/2
Rismawaty, B. (2020). Pengaruh Pendapatan Asli Desa, Dana Desa, Dan Alokasi Dana Desa Terhadap Belanja Desa Pada Desa Sudajaya Girang Kecamatan Sukabumi: Akuntansi Pemerintahan. Jurnal Mahasiswa Akuntansi, 1(2), 67–88. https://journal.stiepasim.ac.id/index.php/JMA/article/view/112
Saputri, S. N., & Rahayu, S. (2023). Pengaruh Dana Desa, Alokasi Dana Desa, Dan Bagi Hasil Pajak Dan Retribusi Daerah Terhadap Belanja Desa Studi Kasus Pada Desa di Kecamatan Bawang …. EKOMBIS REVIEW: Jurnal Ilmiah …. https://jurnal.unived.ac.id/index.php/er/article/view/2780
Tanesab, M. E., & Hasan, K. (2021). Pengaruh Pendapatan Asli Desa, Dana Desa, Dan Alokasi Dana Perimbangan Desa Terhadap Belanja Desa (Studi Kasus Pada Desa-Desa Di Kabupaten Sidoarjo …. Conference on Economic and …. https://jurnal.widyagama.ac.id/index.php/cebi/article/view/199
Widyawati, A. I. (2022). PENGARUH PADES, ALOKASI DANA DESA, DAN DANA DESA TERHADAP BELANJA DESA DI KECAMATAN REJOSO. Seminar Nasional Manajemen, Ekonomi …. https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/2128
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
