View of Optimization of Village Budget Plan Selection Based on Priorities Using Method Promethee and Borda

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Vol. 11 (1): 461 – 474 (September 2023) https://doi.org/10.33558/piksel.v11i2.7890

Optimization of Village Budget Plan Selection Based on Priorities Using Method Promethee and Borda

Dwi Yanti Laily¹; Muhammad Dedi Irawan¹

* Corespondence Author: e-mail: [email protected]

1 Information Systems Study Program; Universitas Islam Negeri Sumatera Utara; Address; Jl. Lap. Golf, Kp.

Tengah. Kec. Pancur Batu, Kab. Deli Serdang, Nort Sumatera 20353, Medan, Indonesia;

e-mail:

[email protected], [email protected]

Submitted : 11/08/2023 Revised : 01/09/2023 Accepted : 04/09/2023 Published : 30/09/2023

Abstract

The rapid information technology that is happening now has a significant impact on human life, including various activities that occur at the village office. The village head is responsible for managing funds at the village level including the collection and accountability of funds in accordance with the provisions of law no.33 of 2004 concerning the balance of central and regional governments. This study aims to implement a decision support system by combining two methods, namely the promethee and borda methods in selecting village budget plans in Tegal Sari village based on priority. The method used in this research is the Research and Development (R&D) method. The method used for calculations is the PROMETHEE and Borda methods. The PROMETHEE method is used to manage individual decisions from each decision maker, while the Borda method is used to manage group decisions resulting from the PROMETHEE ranking method. The criteria in this study are Cost, Completion Time, Impact on Regions/Society, Profits from Sustainable Investment, Factors of Interest. The results obtained from this research are Pemb. Health Sarpras as an alternative priority for the village budget.

Keywords: Borda; PROMETHEE; Village Budget Plan;

Decision Support System.

1. Introduction

The rapid information technology that is currently happening has a significant impact on human life, including various activities that occur at the village office (Maku et al., 2021)(Samsudin, 2019)(Irawan, 2019)(Samsudin et al., 2019). As part of government administration, the village office acts as an institution that provides services for all activities that occur in the village. This includes administrative tasks, community empowerment, development, and deliberation, all of which are consolidated in one center, namely the village office (Fahriat et al., 2022). Every year, the central government allocates financial assistance funds to village governments with the hope that these funds will be managed and best used for the betterment of the community (Renitasari,

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462 Piksel 11 (2): 461 – 474 (September 2023) 2020). Villages receive training assistance and are guided in planning and managing financial Budget Income and Village Expenditures.

The village head is responsible for managing funds at the village level including the collection and accountability of funds in accordance with the provisions of law No.

Q33Q of 2004Q concerning the financial balance of central and regional governments (S., 2020). Accountability and reporting are the final stages of the time cycle in village financial management which aims to achieve and ensure accountability. The principles of reporting and accountability are applied to ensure accountability of village heads and implementers in managing village finances. The principle emphasized in village financial management is the principle of responsibility (Safitri et al., 2020).

The Village Head and Village Apparatus experienced difficulties when preparing the Village Government Work Plan. Especially when determining which one is a priority to work on first. Therefore, it will lead to errors, namely village funds have been used up while many activities have not been funded by village funds. Making optimization of the village budget plan is a part that must be made so that it is easier for the village head and village officials to determine which one is more priority based on criteria. So, from the problems above, a decision support system (DSS) is needed.

System Support Decision (SSD) is a system created to provide support in the decision-making process, in the areas of government, education and companies (Rohman & Arif, 2020) (Siahaan et al., 2018). Decision Support Systems (DSS) are a special type of information system designed to assist management in making decisions related to semi-structured questions (Irawan et al., 2022) (Purnia et al., 2020) (Puspa Ramadhani et al., 2022). A Decision Support System is represented as a system that can provide problem-solving abilities and communication skills for semi-structured problems (Nurjannah et al., 2022). Based on previous research conducted by Martina Klarasia Siahaan et al. Through the application of the Preferences Selection Index (PSI) method, the success of the system that has been developed has been proven in supporting decision making in determining village development priorities. (Siahaan et al., 2018).

Based on the description above and previous research, this study designs a decision support system by combining two methods, namely the promethee and borda methods. The PROMETHEE method is a method used to determine sequence or priority in multi-criteria analysis (Gusrianty et al., 2019). The Borda method is a method used in group decision making to select a single winner or multiple winners. In this method, voters rank candidates based on their preferences (Tambunan, 2021).

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2. Research Method

Optimization comes from the term "optimal" which refers to achieving the best. It is a process that aims to achieve ideal or better results and profits, without ignoring the quality and quality of a job (Siregar et al., 2023). A budget is a statement that describes the government's estimated performance to be achieved within a certain time period, and is presented in the form of financial measures (in Rupiah) (Utaminingtyas et al., 2022).

Village Expenditure is a rural regulation detailing the sources and allocation of spending for villages in a one-year period. This regulation includes two main parts, namely "village expenditure" and "financing" (Latjandu & Lintong, 2021). DSS is a computer system designed to assist decision makers in solving problems that have varying levels of structure (Gusrianty et al., 2019) (Puspa Ramadhani et al., 2022).

The PROMETHEE method is a multi-criteria based ranking method that was originally developed by Brans in 1982 (Irawan et al., 2022) (Susanti & Arista, 2019). A website or site is a collection of pages that contain various information presented in the form of text, still or moving images, animation, sound, video, as well as a combination of these elements (Matusea et al., 2021). PHP stands for Perl Hypertext Preprocessor, which refers to code or scripts that are executed on the server side (Maku et al., 2021) (Matusea et al., 2021) (Matusea et al., 2021). Visual Studio Code is a code editing application developed by Microsoft (Limas & Mardiani, 2023).

A database is a system designed to organize, store and retrieve data easily. There are various types of databases that are popular today, such as MySQL, SQL Server, Microsoft Access, Oracle, and PostgreSQL (Ramadhan & Mukhaiyar, 2020).

According to Sugiyono, the Research and Development (R&D) method is a research approach that aims to produce new products and test their level of effectiveness. The R&D process begins by conducting research and analysis of the needs or problems to be researched (Sumarni, 2019).

The criteria used in this research include:

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464 Piksel 11 (2): 461 – 474 (September 2023) Table 1. Criteria Codes and Names

CODE CRITERIA NAME

K1 Cost

K2 Completion Time

K3 Impact on Region/Community K4 Benefits of Sustainable Investment

K5 Interest Factor

Source: Research Result (2023)

Alternatives used in this study include:

Table 2. Alternative Codes and Names

CODE CRITERIA NAME

A1 Employee Shopping A2 Village Office Operations A3 RT/RW operations

A4 Organizing village meetings A5 Pemb. Village Road

A6 Pemb. Village Office Physical Infrastructure A7 Pemb. Social Physical Infrastructure A8 Pemb. Health Infrastructure

A9 Security & Order Development A10 Youth & Sports Development A11 Arts, Social & Cultural Development A12 Fostering Religious Harmony

A13 Commemoration and Celebration of Holidays A14 Development of Community Institutions A15 Training of Village Heads and Apparatus

A16 Empowerment of Posyandu, Posbindu, and UP2K A17 Community Economic Empowerment

A18 Empowerment of Small Businesses and Home Industries A19 Community Group Training & Facilitation

A20 Providing Compensation A21 Home Surgery

A22 Development of Women's Organizations/PKK A23 Youth & Sports Group Facilitation

A24 Implementation of PILKADES A25 Pemb. Clean Water Facilities Source: Research Result (2023)

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To complete this journal research, a complete system is required which includes hardware and software.

1. Hardware: The hardware or hardware requirements used for the process of making the system are the ASUS X441B Laptop with specifications: Processor AMD A4- 91252.6 GHz, 4GB of memory, Storage HDD 1 TB.

2. Software: The software or software requirements for the system creation process are:

Windows 10 Operating System, XAMPP Web Server, Text Editor Visual Studio Code, Microsoft Edge Web Browser.

2.1 Promethee and Borda Methods

There are several steps in modeling a group decision support system for village budget selection using the PROMETHEE and Borda methods. The stages are as follows:

Each decision maker gives weight to each assessment criteria, The weights are then processed using the PROMETHEE method by each decision maker with the aim of obtaining individual ranking results from each decision maker, The individual ranking results from each decision maker are processed using the Borda method to obtain final results or group decisions.

Figure 1. DSS Algorithm for Selection of Village Expenditure Budget Plans.

2.2 Algorithm Design

In this research, the PROMETHEE method and the Borda method were used. To make it easier to understand the calculation process, the PROMETHEE algorithm flow diagram is used as seen in the following image.

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Journal Piksel 11(2): 461 – 474(September 2023) 466 Source: Research Result (2023)

Figure 2. PROMETHEE Flow Diagram

The flow diagram in the figure is used to make it easier to understand the calculation process. The Borda method is used to make group decisions by involving several decision makers (DM). The following is a flow diagram of the Borda method algorithm which is visible in the following image.

Figure 3. Borda Flowchart

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The Borda method algorithm diagram shown in Figure 10 is used to make it easier to understand the calculation process.

2.3 System Development Methods

In this study, a decision support system was developed using the Waterfall system development method. This method involves development stages starting from analysis to system maintenance.

Figure 4. Waterfall System Development Method

Stages in developing a system using the Waterfall method, namely:

1. Analysis of System Requirements: This stage is an analysis of system requirements with proposed system analysis, and promethee and borda analysis. This stage produces user requirements or user desires in making the system.

2. Design: At this stage, the aim is to design the system, design the database, and design the interface to determine the appearance that will be used in the system along with a description of the stages that will be carried out. For the display design, researchers use Canva.

3. Implementation: At this stage, all the designs that have been made starting from system analysis, databases, interfaces and algorithms will be implemented into a programming language. For system implementation using the PHP programming language using the Laravel framework.

4. Testing: At this stage, the system that has been implemented will be tested starting from system functional testing, accuracy testing, and effectiveness testing to find out whether the system created is as desired and also whether the system still has bugs or deficiencies. In the testing stage, manual calculations are carried out first and then calculations are carried out using the system to see the level of accuracy in the system.

5. Maintenance: At this stage, maintenance will be carried out on the system so that the

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Journal Piksel 11(2): 461 – 474(September 2023) 468

3. Results and Discussion 3.1 Results

The application created can be used by users using a browser. The appearance of the system can be seen in the image below.

Figure 5. Login Page

On the login page, if the user does not have an account, the user must first register by clicking sign in, but if you already have an account the user immediately enters the email and password then clicks login.

Figure 6. Initial appearance of the application

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From the display picture, it can be seen that the appraiser is the decision maker whose job is to provide an assessment of the criteria of each alternative.

Figure 7. Value given by the first assessor

In Figure 7 you can see the results of the assessment given by the first decision maker (first appraiser).

Figure 8. Values given by the second assessor

In Figure 8 you can see the results of the assessment given by the second

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Journal Piksel 11(2): 461 – 474(September 2023) 470 Figure 9. Multi Criteria Preference Index Value

3.2 Discussion

From the preference index values above, leavingflow, enteringflow and netflow values can be obtained. These values can be seen in Table 3.

Table 3. Values of leavingflow, enteringflow, netflo, and ranking Leaving

Flow

Bobot Entering Flow

Bobot Net Flow

DM 1 DM 2

DM 1 DM 2 DM 1 DM 2 Bobot Ranking Bobot Ranking

A1 0,267 0,233 A1 0,325 0,342 A1 -0,058 14 -0,108 16

A2 0,5 0,483 A2 0,233 0,267 A2 0,267 5 0,217 6

A3 0,217 0,242 A3 0,317 0,308 A3 -0,1 15 -0,067 14

A4 0,125 0,183 A4 0,425 0,367 A4 -0,3 23 -0,183 20

A5 0,442 0,458 A5 0,358 0,35 A5 0,083 8 0,108 8

A6 0,233 0,258 A6 0,283 0,225 A6 -0,05 13 0,033 11

A7 0,25 0,267 A7 0,275 0,208 A7 -0,025 11 0,058 10

A8 0,542 0,608 A8 0,083 0,067 A8 0,458 2 0,542 1

A9 0,408 0,392 A9 0,125 0,15 A9 0,283 4 0,242 5

A10 0,25 0,242 A10 0,275 0,292 A10 -0,025 11 -0,05 13

A11 0,367 0,342 A11 0,3 0,342 A11 0,067 9 0 12

A12 0,625 0,4 A12 0,017 0,108 A12 0,608 1 0,292 3

A13 0,217 0,267 A13 0,333 0,183 A13 -0,117 19 0,083 9

A14 0,233 0,133 A14 0,35 0,283 A14 -0,117 20 -0,15 18

A15 0,158 0,175 A15 0,267 0,4 A15 -0,108 17 -0,225 22

A16 0,492 0,525 A16 0,092 0,092 A16 0,4 3 0,433 2

A17 0,158 0,1 A17 0,267 0,417 A17 -0,108 17 -0,317 23

A18 0,217 0,242 A18 0,317 0,308 A18 -0,1 15 -0,067 14

A19 0,133 0,175 A19 0,4 0,383 A19 -0,267 22 -0,208 21

A20 0,392 0,25 A20 0,183 0,4 A20 0,208 6 -0,15 17

A21 0,058 0,067 A21 0,542 0,517 A21 -0,483 25 -0,45 25

A22 0,242 0,392 A22 0,2 0,125 A22 0,042 10 0,267 4

A23 0,117 0,133 A23 0,35 0,283 A23 -0,233 21 -0,15 18

A24 0,075 0,092 A24 0,5 0,433 A24 -0,425 24 -0,342 24

A25 0,292 0,35 A25 0,192 0,158 A25 0,1 7 0,192 7

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The ranking process for determining the priority of the village budget plan is sorted based on the largest to the smallest netflow value. From Table 3 above it can be seen that rank 1 of DM 1 is A12. In the same way, the data for the second assessor after processing PROMETHEE calculations produces A8 which is the most potential expenditure budget. From the results of individual decisions produced by each decision maker, processing is then carried out using the borda method. This Borda calculation is used to manage group decisions from the rankings produced by each assessor so that the resulting decisions are more objective. The ranking results from each assessor can be seen in Table 3. From the ranking above, the Borda method was then calculated. This Borda calculation is done by giving a weight where the first rank gets the value n-1, where n is the number of alternatives.

The image below is the result of the resulting Borda calculations:

Figure 10. Borda Ranking Value

From these results it can be seen that group decision ranking using the borda method produces Pemb. Sarpras Health as a top priority.

4. Conclusion

In this research a decision support system has been built for selecting village budget plans based on priorities using the PROMETHEE and Borda methods. The system created produces the same output as manual calculations. Each decision maker produces a ranking order using a different PROMETHEE method, which is then processed using the Borda method so that the final ranking result obtained is the result

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Journal Piksel 11(2): 461 – 474(September 2023) 472 received the highest ranking was Pemb. Health Care Center. Therefore, the application in this research can be used to determine priorities for the next village budget.

Acknowledgements

Thank you to all lecturers at UIN North Sumatra, Faculty of Science and Technology, Program Information Systems Studies, which the author cannot mention one by one, have provided knowledge to the author. The author's parents, Mr. Zulkarnain and Mrs. Masnah, have taught him and without ceaselessly praying for your beloved child.

The writer's supervisor is Mr. Muhammad Dedi Irawan, S.T., M. Kom who has helped in completing this final assignment. Friends in the Program department Information Systems Studies, especially Information Systems class 2 Stambuk 2019, Faculty of Science and Technology, UIN Sumatra North Medan, for all your support, enthusiasm and cooperation.

Author Contributions

Dwi Yanti Laily proposed this topic. Dwi Yanti Laily and Muhammad Dedi Irawan carrying out designs regarding the Optimization of Village Budget Plan Selection Based on Priorities Using Method Promethee and Borda.

Conflicts of Interest

The authors declare no conflict of interest.

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