What question did this study set out to answer?

The aim is to analyze local government financial management performance through the lens of value for money, focusing on economy, efficiency, and effectiveness.

June 4, 2026Journal Development ManecosOpen Access

Analysis OF Regional Financial Management Performance Based on the Value for Money Perspective

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Authors

KKKasmawati KasmawatiUniversitas Fajar SDSadly DjabarUniversitas Fajar SBSyamsuddin BidolUniversitas Fajar

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Implication

Randomized trial analyzes financial management performance in local government, suggesting areas for improvement.

Key Points

The aim is to analyze local government financial management performance through the lens of value for money, focusing on economy, efficiency, and effectiveness.
Mixed-methods approach using both primary and secondary data sources.
Quantitative analysis of budget data and actual expenditures from 2021 to 2024.
Qualitative analysis including interviews, observations, and document review.
Financial performance is classified as economical, with an economic ratio consistently below 100%.
Efficiency ratio indicates regional expenditures are smaller than revenue, classifying performance as efficient.
Effectiveness ratio is below 100%, showing revenue realization has not fully met targets, indicating the need for improvement.

Cite This Study

Kasmawati et al. (2026) studied this question.

synapsesocial.com/papers/6a2115bdd499ed480b16ecd5 https://doi.org/10.71435/732082

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Analysis OF Regional Financial Management Performance Based on the Value for Money Perspective

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Key Points

Cite This Study

Analysis OF Regional Financial Management Performance Based on the Value for Money Perspective

Discussion

Member takes

Implication

Key Points

Cite This Study

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