Analysis of Regional Revenue and Expenditure Management
DOI:
https://doi.org/10.55227/ijhess.v3i2.686Keywords:
Income, Expenditures, BudgetAbstract
This research aims to find out and analyze how regional income and expenditure management is seen from the economic, efficiency and effectiveness levels of the Bantaeng Regency Government from the 2020-2022 Fiscal Year. The data source used is secondary data in the form of reports on the realization of regional income and expenditure budgets as well as other information related to the problems studied. The results of research and data analysis using quantitative descriptive analysis are used to describe how regional income and expenditure management uses value for money analysis from the economic, efficiency and effectiveness levels of the Bantaeng Regency Government from the 2020-2022 Fiscal Year. Measuring performance in managing the revenue and expenditure budget using value for money analysis concluded that the Bantaeng Regency Government for the 2020 - 2022 budget year had used the economic concept with an average of 90.02%, the efficiency concept with an average of 90.21%, and the concept of effectiveness with an average of 90.92%. Although the three financial performance indicators measured using value for money analysis show relatively good performance, they are still not perfect
References
Abdul Halim. (2010). Akuntansi Manajemen. Yogyakarta: Gajah Mada University.
Haliah (2013). Kualitas Informasi Laporan Keuangan Pemerintah Daerah dan Faktor yang Memengaruhinya. Dissertation of the Accounting Department, Hasanuddin University, Makassar, Indonesia.
Husnul Abdi, Siti Rusidah, Hasanur Arifin. (2016). Analisis Pengelolaan Pendapatan dan Belanja Daerah Pada Pemerintah Kota Banjarmasin. Banjarmasin: Lambung Mangkurat University.
Jumingan. (2006). Financial Report Analysis. PT. Literary Earth .
Khalikussabir. (2007). Analisis Kinerja Keuangan Berdasarkan Value For Money (Studi Kasus pada Dinas PU Pengairan, PU Binamarga dan PU Cipta Karya Kabupaten Probolinggo). E–Journal of Management Research, 6(3), 446–481.
Mardiasmo. (2009). Public Sector Accounting . CV. Andi Offset.
Minister of Home Affairs Regulation no. 105 of 2000 concerning Pengelolaan dan pertanggungjawaban Keuangan Daerah .
Susetyo, D. (2008). Kinerja APBD Kabupaten atau Kota di Sumatera Selatan. Journal of Development Economics, 6(1), 39-53.
Tito Aditya Perdana, Risanda A. Budiantoro, Febrianur Ibnu Fitroh Sukono Putra. (2020). Mengukur kinerja apbd kota surabaya analisis value for money. Semarang: Dian Nuswantoro University.
Widjaja. E. A, Inggit Pudji Astuti (2005). Identikit Bambu di Bali. Biology Research and Development Center LIPI.Dahlan.Bogor
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Muzzammil Ihza Mahendra, Haliah, Andi Kusumawati
This work is licensed under a Creative Commons Attribution 4.0 International License.