How to make a WebSQL query synchronous?

Consider:

var globalvar;

function viewyearmain() {
  db.transaction(function (tx) 
  {
    tx.executeSql('SELECT * FROM BUDGET WHERE holdingtype="month"', [], function (tx, results) 
    {
       var len = results.rows.length;
       msg = len;
       globalvar = msg;
    }, null);

  });

  if (globalvar>0)
  {
    alert("ROWS FOUND");
  }
  else
  {
    alert("ROWS NOT FOUND");
  }
}

The problem is that ROWS NOT FOUND appears because the transaction has not completed by the time the if statement is reached.

An asynchronous callback is not synchronous, regardless of how much you want it to be.

Just move all the code the depends on the result into the callback:

var globalvar;

function viewyearmain() {
  db.transaction(function (tx) 
  {
    tx.executeSql('SELECT * FROM BUDGET WHERE holdingtype="month"', [], function (tx, results) 
    {
       var len = results.rows.length;
       msg = len;
       globalvar = msg;
       if (globalvar>0)
       {
         alert("ROWS FOUND");
       }
       else
       {
         alert("ROWS NOT FOUND");
       }
    }, null);

  });
}

Alternatively, move it into a second function, and call that from the callback.