Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)

Overview of the Efficiency and Effectiveness of Village Financial Expenditure

(Study in Kamang Hilia Village, Agam Regency)

Authors
Fefri Indra Arza1, Deviani Deviani1, Ade Elsa Betavia1, Halkadri Fitra1, *
1Universitas Negeri Padang, Padang, Indonesia
*Corresponding author. Email: halkadri.fe.unp@gmail.com
Corresponding Author
Halkadri Fitra
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-839-4_6How to use a DOI?
Keywords
expenditure; income; efficiency; effectiveness; Kamang Hilia
Abstract

This study aims to examine the efficiency and effectiveness of financial expenditures in the village of Kamang Hilia, Kamang Magek District, Agam Regency from 2017 to 2021. The method used in this research is quantitative descriptive analysis, which is used to describe or provide an overview of the object of study through the secondary data used. The results showed that the average spending efficiency level for 2017-2021 was 98.75% in the less efficient category, and for each year it was for 2017 with a value of 100.46% in the inefficient category, for 2018 with a value of 93.33% with less efficient category, 2019 with a value of 96.54% in the less efficient category, 2020 with a value of 103.43% in the inefficient category, and 2021 with a value of 99.98% in the less efficient category. Meanwhile, the average spending effectiveness level for 2017-2021 is 91.30% in the effective category and for each year it is 2017 with a value of 92.20% in the effective category, in 2018 with a value of 95.75% in the effective category, year 2019 with a score of 91.89% in the effective category, 2020 and 2021 with a moderately effective category with a score of 89.61% and 87.03%.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

Volume Title
Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 September 2025
ISBN
978-94-6463-839-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-839-4_6How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Fefri Indra Arza
AU  - Deviani Deviani
AU  - Ade Elsa Betavia
AU  - Halkadri Fitra
PY  - 2025
DA  - 2025/09/16
TI  - Overview of the Efficiency and Effectiveness of Village Financial Expenditure
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 47
EP  - 58
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_6
DO  - 10.2991/978-94-6463-839-4_6
ID  - Arza2025
ER  -