Analisis Kinerja Keuangan Dana Desa Di Desa Kerinjing Kecamatan Rajabasa Kabupaten Lampung Selatan

Village funds must be managed in a transparent, accountable and accountable manner so as to create democratic, trustworthy and credible governance. This study aims to evaluate how village financial management in Kerinjing Village, Rajabasa District, South Lampung Regency is in accordance with the principles of transparency, accountability, participation and is carried out in an orderly and budgetary manner. The research method used was descriptive quantitative research. The subjects in this study were village heads, village secretaries, chiefs and chiefs of staff as executors of village fund management tasks in Kerinjing village, Rajabasa sub-district, South Lampung district. Data from interviews and observations were then recorded and collected so that they became a field note and then used for research results and calculated using the Independence Ratio, Effectiveness Ratio, Efficiency Ratio and presenting the data in the form of a schematic, as well as in the form of a narrative. The results of the study show that the financial performance of Kerinjing Village, Rajabasa District, South Lampung Regency for the 2020-2021 fiscal year, seen from the aspect ratio of village independence, is relatively low with an average value of 3.2% , and seen from the Financial Efficiency Ratio of the village of Kerinjing for 2020-2021 it is categorized as less efficient.