EFEKTIVITAS PENGGUNAAN ANGGARAN BADAN USAHA MILIK DESA PANDAN NINGAN DI DESA PENDINGAN KABUPATEN MUSI RAWAS TAHUN 2018
Daftar Isi:
- This research is titled "The Effectiveness of Pandan Ningan-Owned Enterprise budget use in the Pendingan Village of Musi Rawas Regency in 2018". This research aims to determine the factors that influence the ineffectiveness of the use of the budget of a business entity owned by Pandan Ningan Village in Pendingan Village in Musi Rawas Regency in 2018. The research method used in this study is a descriptive qualitative method. Sources of data obtained from primary data and secondary data, data collection techniques through observation, interviews, documentation. This study uses the theory from Mahmudi based on the workings of effectiveness. The results of this research indicate that the effectiveness of the use of the budget of village-owned enterprises in the Pendingan Village of Musi Rawas Regency in 2018 is said to be less effective, there are factors that influence the ineffective use of the budget of the pandan ningan village-owned enterprise, namely human resources, facilities and infrastructure, budget, revenue targets, transactions, timeliness, simplicity of procedures, budget realization, and maximum budget absorption. Suggestions recommended in this research are the addition of human resources in the activities of Pandan Ningan village-owned enterprises and the use of the budget issued according to the quality and quantity of goods purchased by the Pandan Ningan Village Owned Enterprise in the Pendingan Village of Musi Rawas Regency.