Proceedings of The 8th Annual International Conference (AIC) on Social Sciences, Syiah Kuala University 2018 September 12-14, 2018, Banda Aceh, Indonesia The Effectiveness Analysis of Village Funds Management Planning *1Yuliana, 2Cut Rahmawati, 1Yulfrita Adamy, 1Edwar and 1Azlim 1Faculty of Economics, Abulyatama University, Aceh Besar 23372, Indonesia 2Department of Civil Engineering, Faculty of Engineering, Abulyatama University, Aceh Besar 23372, Indonesia *Corresponding author:
[email protected] Abstract The effectiveness analysis illustrates the local authority ability to realize Village Finance or Village Budget Allocation to implement planned programs compared to established targets based on potential real value. The management of village funds in Aceh seems to be ineffective where there is an unaccountable village financial realization as well as the planned program is inconsistent with the initial target. Therefore, it is necessary to find the effectiveness of the use of village funds. This study takes a case study in Lambaya, Simeulue Tengah Subdistrict of Simeulue District in 2015-2016. This study aims at determining the level of effectiveness of village funds management planning in village development. Data collection methods were conducted qualitatively through observation, interview, documentation and questionnaire. Data analysis techniques used descriptive qualitative method. The analysis used to calculate the effectiveness level of Village Finance or Village Funds Allocation in Lambaya from 2015-2016 uses the effectiveness ratio’s formula. In which the effectiveness of an organization is said to be good if the ratio achieved at least 90% to 100%. The results show that the effectiveness of village funds management from 2015-2016 has been in the very effective category that is in 2015 of 100.96% and in 2016 of 100.21%.