Analisis Kinerja Keuangan Pemerintah Daerah

(Studi Kasus Pada Kabupaten Maluku Tengah

Abstract

Measure the financial performance of Regional Governments based on the Value For Money concept, namely from an economic, efficiency and effectiveness perspective. The type of research used in this research is case study research at the Regional Revenue Agency with a quantitative descriptive approach. The data used is the 2019 – 2023 Revenue and Expenditure Budget Realization Report. Data was obtained from the Regional Revenue Agency of Central Maluku Regency. The data analysis technique in this research uses the concept of value for money with economic, efficiency and effectiveness ratios. The results of research on the financial performance of the Regional Revenue Agency (BAPENDA) of Central Maluku Regency from 2019 to 2023 show challenges in managing financial resources. An average economic ratio of 92.22% reflects the less economical category, while the efficiency ratio varies between 40.67% to 102.5%, with an average of 70.59%, indicating inefficiency that needs to be corrected. Meanwhile, the average effectiveness ratio of 94.13% has decreased to 87.65% in 2023, indicating the need for attention in achieving program targets. To improve performance, it is recommended that BAPENDA conduct an evaluation of budget management and implement best practices in financial management, so that it can provide added value to the people of Central Maluku Regency.

Keywords: APBD, Financial Performance, Value for Money, Economical, Efficiency, Effectiveness