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

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.


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,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).

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: Piksel 11 (2): 461 -474 (September 2023) Alternatives used in this study include: 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 A4-91252.6GHz, 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.

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.

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

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.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 system is always maintained and can continue to be used by users.

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

Discussion
From the preference index values above, leavingflow, enteringflow and netflow values can be obtained.These values can be seen in Table 3.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 From these results it can be seen that group decision ranking using the borda method produces Pemb.Sarpras Health as a top priority.

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 of a group decision.The output results show that the village budget alternative that 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.

Figure 1 .
Figure 1.DSS Algorithm for Selection of Village Expenditure Budget Plans.
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 4. Waterfall System Development Method 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 7 .Figure 9 .
Figure 7. Value given by the first assessor Figure 10.Borda Ranking Value

Table 1 .
Criteria Codes and Names