This study evaluates the financial performance of Village Fund Allocation (VFA) in Gadungan Village, Puncu District, Indonesia, during 2022–2024, focusing on budget realisation and annual revenue and expenditure growth. Using a quantitative descriptive case-study design, the analysis covers three annual observations (n = 3) based on nine village financial documents. Budget realisation ratios were 99.45% in 2022, 99.13% in 2023, and 98.93% in 2024, indicating consistently high-budget absorption with a slight decline. Revenue growth decreased from 20.30% in 2023 to 9.71% in 2024, while expenditure growth fell from 23.15% to 8.75%; both remained in the low-growth category. Reported expenditure exceeded revenue by IDR 9,485,223 in 2023 and IDR 2,888,786 in 2024, requiring reconciliation with official budget and accountability reports. This study contributes a village-specific account of budget realisation and growth. Its limitations include the single-village scope, three-year period, and reliance on documentary data without interview or observational verification. The findings are descriptive and do not establish causal relationships or service outcomes.
No takes yet. Share an insight, caveat, or question.
Wardani et al. (2026) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: