Analysis of the Level of Efficiency and Effectiveness in Measuring Financial Performance at the Secretariat of the DPRD of West Sumatra Province in 2020-2021

Authors

  • Dety Lafera Akademi Akuntansi Indonesia Padang

DOI:

https://doi.org/10.38035/jafm.v2i6.149

Keywords:

Budget Performance, Effectiveness, Efficiency

Abstract

This study aims to determine and analyze the level of effectiveness and efficiency in measuring financial performance at the Secretariat of the DPRD of West Sumatra Province for 2020-2021 which is measured using shopping variance analysis, shopping growth analysis, shopping harmony analysis, and shopping efficiency. The research method used is quantitative research. In this study, data collection techniques were carried out by means of documentation and interviews. The data type used is secondary data. The results of this study show that the performance of the capital expenditure budget as seen from the analysis of expenditure variance in 2020-2021 shows that the expenditure variance is in good condition but the realization of spending is far from the planned expenditure budget. The performance of the capital expenditure budget is seen from the growth of growth expenditures fluctuating and in 2020-2021 the growth is negative but is said to be capable because the growth is positive. The performance of the expenditure budget as seen from the analysis of spending harmony in 2020-2021 has not reached the portion in general and has not been able to carry out activities for the needs of its development activities because the portion has not been able to reach the portion in general. The performance of the capital expenditure budget is seen from the expenditure efficiency ratio in 2020-2021, each of which is said to be good because the realization of the budget does not exceed the budget and this shows that the Secretariat of the DPRD of West Sumatra Province has made savings on the budget.

References

Abdul Halim & Sham Kusufi. 2017. Concept Theory and Applications of Public Sector Accounting. Jakarta: Salemba Empat.

Fahmi, 2018, Introduction to Financial Management, Bandung: Alfabeta

Hery.2015. Financial Report Analysis. 1st edition. Yogyakarta: Center For Academic Publishing Services.

Mahsun, Mohamad. 2016. Public Sector Performance Measurement. Yogyakarta: BPFE

Mahmudi. 2016. Analysis of Local Government financial statements. Yogyakarta: UPP STIM YKPN.

Mardiasmo (2018) Public Sector Accounting, Yogyakarta: Andi Publishers

Mardiasmo. (2018). Taxation Revised Edition 2018. Yogyakarta: Andi Publishers.

Government of Indonesia. 2004. Government Regulation No. 32 of 2004 concerning amendments to Local Government No. 22 of 1999 concerning Local Government. State Institute of the Republic of Indonesia in 2004. Secretariat of State. Jakarta.

Presidential Regulation of the Republic of Indonesia Number 29 of 2014.

Government Regulation Number 71 of 2010 concerning Government Accounting Standards

Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 53 of 2014

Sugiyono. (2018). Mixed Methods. Bandung: CV Alfabeta.

Sugiyono. (2016). Quantitative, Qualitative and R&D Research Methods. Bandung: PT Alfabet.

Law No. 22 of 1999 on Local Government

Law No. 25 of 1999 concerning Financial Balance of the Central and Regional Governments.

Published

2022-01-28

How to Cite

Lafera, D. (2022). Analysis of the Level of Efficiency and Effectiveness in Measuring Financial Performance at the Secretariat of the DPRD of West Sumatra Province in 2020-2021. Journal of Accounting and Finance Management, 2(6), 286–294. https://doi.org/10.38035/jafm.v2i6.149

Similar Articles

1 2 3 4 5 6 > >> 

You may also start an advanced similarity search for this article.