Government Financial Performance Analysis

Authors

  • Novita Nugraheni Universitas Terbuka
  • Yudhi Prasetiyo Universitas Terbuka
  • Shufia Zuhroh Universitas Terbuka
  • Etik Ipda Riyani Universitas Terbuka

DOI:

https://doi.org/10.55927/ijbae.v2i2.3310

Keywords:

Financial Performance, Effectiveness Ratios, Efficiency Ratios, Economic Ratios

Abstract

The aim of this research is to find out the performance of the central government using the value for money method. Measurement of financial performance is useful as a periodic government report in evaluating the level of effectiveness and efficiency of an organization in monitoring estimated costs with actual costs as well as as a tool for monitoring and evaluation materials of the organization. One of the tools in measuring government performance is using value for money. The object of this research is the Ministry that exists in Indonesia with a total sample obtained by 23 Ministries. This study is a quantitative descriptive study. The results of this study are the Economic Ratio for 2020 with economic results. In 2021, with economic outcomes. Efficiency ratio for 2020 with fairly efficient results. In 2021, the results are inefficient.  Efficiency ratio in 2020 with very effective results. In 2021, with very effective results. Implications of this research to various parties especially to governments and regulators for the formulation of public policy in the central government environment.

Downloads

Download data is not yet available.

References

Andriani, S. (2014). Pengukuran Kinerja Dengan Prinsip Value For Money Pemerintah Kota Batu. https://doi.org/10.18860/em.v3i1.2349

Ardila, I., & Putri, A. A. (2015). Analisis Kinerja Keuangan Dengan Pendekatan Value For Money Pada Pengadilan Negeri Tebing Tinggi. Jurnal Riset Akuntansi Dan Bisnis, 15(1), 78–85. https://doi.org/10.30596/jrab.v15i1.428

Donaldson, L. , & D. J. H. (1991). Stewardship Theory Or Agency Theory: Ceo Governance And Shareholder Returns. Australian Journal Of Management, 16, 49–64. Https://Doi.Org/10.1177/031289629101600103

Emin Öcal, M., Oral, E. L., Erdis, E., & Vural, G. (2007). Industry Financial Ratios-Application Of Factor Analysis In Turkish Construction Industry. Building And Environment, 42(1), 385–392. https://doi.org/10.1016/j.buildenv.2005.07.023

Erawan, P. A., Santosa, M. S. W. A., Budiartha, D. K. B., & Wahyudi, I. P. T. A. (2018). Peranan Value For Money Untuk Mengukur Kinerja Pemerintahan Kabupaten Buleleng Putu Adi Erawan, Md Satria Wira Adi Santosa, Dewa Komang Beny Budiartha, I Putu Tedy Arya Wahyudi. Jurnal Ilmiah Akuntansi Dan Humanika, 8(3). 10.23887/jinah.v8i3.20010

Fitri, M., & Khotimah, H. (2022). Pengaruh Kinerja Keuangan Pemerintah Pusat Terhadap Akuntabilitas Pelaporan Keuangan. Jurnal Keunis (Keuangan Dan Bisnis), 10(1), 1–12. https://jurnal.polines.ac.id/index.php/keunis

Jatmiko, B. (2020). Pengaruh Pengawasan Internal, Akuntabilitas Dan Transparansi Terhadap Kinerja Pemerintah Daerah Kabupaten Sleman. Jurnal Akuntansi Trisakti, 7(2), 231–246. http://dx.doi.org/10.25105/jat.v7i2.7446

Kerjasama Pemerintah Dengan Badan Usaha Kementerian Keuangan Republik Indonesia. (2022). Value For Money (Vfm). https://kpbu.kemenkeu.go.id/read/21-18/pjpk/persyaratan-proyek/value-for-money-vfm

Mardiasmo. (2009). Akuntansi Sektor Publik. Penerbit Andi.

Prasetyo, A., Dewi, R. R., & Masitoh, E. (2022). Analisis Kinerja Berdasarkan Konsep Value For Money Pada Badan Layanan Umum Daerah (Blud) Puskesmas Penumping Kota Surakarta. Equilibrium, 11(2), 21–27. http://dx.doi.org/10.35906/equili.v11i2.1100

Pratama, V. Y., Syamsuddin, & Difa, F. (2022a). Analisis Pengukuran Kinerja Berbasis Konsep Value For Money Pada Pemerintah Daerah Kabupaten Pekalongan. Akua: Jurnal Akuntansi Dan Keuangan, 1(2), 149–155. https://doi.org/10.54259/akua.v1i2.411

Pratama, V. Y., Syamsuddin, & Difa, F. (2022b). Analisis Pengukuran Kinerja Berbasis Konsep Value For Money Pada Pemerintah Daerah Kabupaten Pekalongan. Akua: Jurnal Akuntansi Dan Keuangan, 1(2), 149–155. https://doi.org/10.54259/akua.v1i2.411

Rempowatu, J., & Tirayoh, V. (2016). Pengukuran Kinerja Keuangan Pada Pemerintah Kabupaten Minahasa Selatan Tahun 2011-2014. Jurnal Emba, 4(1), 982–989. https://doi.org/10.35794/emba.4.1.2016.11845

Sari, I., Asaari, M., Sefty, I., & Hidayah, N. (2021). Analisis Kinerja Keuangan Pemerintah Daerah Kota Tangerang Selatan Tahun 2010-2019. Prosiding Seminar Nasional & Call For Paper Stie Aas, 408–425. https://prosiding.stie-aas.ac.id/index.php/prosenas/article/view/134

Sari, N. C. F. (2014). Analisis Pengukuran Kinerja Pemerintah Daerah Dengan Menggunakan Prinsip Value For Money (Study Kasus Kabupaten Sumenep Tahun 2010-2013). https://ejournal.unesa.ac.id

Downloads

Published

2023-03-30

How to Cite

Nugraheni, N., Prasetiyo, Y. ., Zuhroh, S. ., & Riyani, E. I. . (2023). Government Financial Performance Analysis. International Journal of Business and Applied Economics, 2(2), 163–176. https://doi.org/10.55927/ijbae.v2i2.3310

Issue

Section

Articles