PENGELOLAAN ALOKASI DANA DESA (ADD) TERHADAP EFEKTIVITAS ANGGARAN DI DESA BATANG URU TIMUR KECAMATAN SUMARORONG KABUPATEN MAMASA

Abstrak

This study was motivated by the fluctuating management of Village Fund Allocation (ADD) in Batang Uru Timur Village from year to year, making it necessary to evaluate the effectiveness of its utilization. The purpose of this study was to analyze the effectiveness of ADD management in Batang Uru Timur Village during the 2020–2024 period. This research employed a descriptive quantitative method using secondary data obtained from the Village Revenue and Expenditure Budget (APBDes) documents and ADD realization reports from 2020 to 2024. Data analysis was conducted using the effectiveness ratio formula and the effectiveness criteria proposed by Mahsun (2006:77). The results showed that the average effectiveness level of ADD management during the study period reached 97.11%, which falls into the effective category. The highest effectiveness level occurred in 2024 at 98.55% with a budget difference of IDR 10,800,900, while the lowest effectiveness level occurred in 2023 at 96.00% with a budget difference of IDR 28,396,800. The improvement in ADD management effectiveness was influenced by better planning and budget supervision practices. Therefore, the effectiveness of ADD management is not merely determined by the amount of funds received, but is more strongly influenced by the village government's ability to properly plan, manage, and control the budget in supporting village development.