Analisis Efisiensi Dan Efektivitas Dalam Pengelolaan Keuangan Badan Usaha Milik Desa

This study aims to determine the efficiency and effectiveness of the financial management of the Paksebali Village Owned Enterprise (BUMDesa) in Paksebali Village, Dawan District, Klungkung Regency. The data analysis technique used in this research is descriptive qualitative analysis with efficiency ratios and effectiveness ratios. The results the study are based on guidelines unit on the effectivenessof the BUMDesa financial management from t2017 to 2020 on average above 90%, this means that the Paksebali BUMDesa financial managements is included in the effective category. The results of measuring the efficiency level of Paksebali BUMDesa financial management efficiency levels from 2017 to 2020 are included in the inefficient category, this is because Paksebali BUMDesa expenditures are still very high compared to the total revenue from BUMDesa business units. Expenditures that are still very high based on research results occurred in 2019 – 2020 due to the impact of the Covid – 19 pandemic. Paksebali BUMDesa should first calculate the allocation of cost to costs to be incurred, so that there is no waste in financial management in the following year.