Analysis of the Financial Performance of the Regional Government of East Lombok Regency Using the Value for Money Approach for the 2017-2021 Fiscal Year

Authors

  • Husnul Riati Universitas Mataram
  • Abdul Manan Universitas Mataram
  • Eka Agustiani Universitas Mataram

DOI:

https://doi.org/10.58330/ese.v1i5.216

Keywords:

East Lombok, Financial Performance Measurement, Value For Money.

Abstract

This study aims to determine the financial performance of the East Lombok Regency Government as measured using the Value for Money approach which consists of economy, efficiency, and effectiveness, and to determine whether the financial performance calculated using the Value for Money approach is in accordance with Kemendagri No. 600900-327 in 1996. This research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of East Lombok Regency. The results of the study show that the financial performance of the East Lombok Regency government with a value for money approach is as follows: the financial performance of the East Lombok Regency government from 2017-2021 with economic indicators shows that the economic ratio is between economic criteria (90-100%). This means that the government has been less successful in controlling the costs incurred resulting in wasteful and unproductive spending.,The financial performance of the East Lombok Regency government from 2017-2021. with efficient indicators, the performance of the Regional Government of East Lombok Regency is less efficient because the ratio shows results of 90-100%.

References

Agustin, R. D., & Subardjo, A. (2017). Konsep value for money dalam mengukur kinerja pelayanan sektor publik. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 6(6).

Andriani, S. (2012). Pengukuran Kinerja Dengan Prinsip Value For Money Pemerintah Kota Batu. EL MUHASABA: Jurnal Akuntansi (e-Journal), 3(1).

Fariantin, E., & Amri, S. (2017). Analisis pengaruh sektor pariwisata dan PDRB (non migas-non pertanian) terhadap peningkatan PAD di Kabupaten Lombok Utara. Valid: Jurnal Ilmiah, 14(1), 46–52.

Kurnia, B. E. (2020). Pengaruh penyaluran dana koperasi terhadap kesejahteraan ekonomi anggota di BMT Al-Hidayah Kantor Cabang Rarang Terara Lombok Timur. UIN Mataram.

Pakasi, D., Kartikawati, R., Zahro, F. A., Azzahra, A., Natih, N. N. S., Chairani, N. R., Rumintang, L., Kakal, T., & van der Kwaak, A. (2018). Situasi Perkawinan Anak, Kehamilan Remaja, dan Sunat Perempuan di Kabupaten Sukabumi, Rembang, dan Lombok Barat (Studi Midline 2018).

Downloads

Published

2023-05-02

Issue

Section

Articles

How to Cite

Analysis of the Financial Performance of the Regional Government of East Lombok Regency Using the Value for Money Approach for the 2017-2021 Fiscal Year. (2023). Experimental Student Experience, 3(1), 380-387. https://doi.org/10.58330/ese.v1i5.216