Salsabila, Nurul and Pratiwi, Indah and Dasila, Rifqa Ayu (2025) Measurement of Local government financial performance in Palopo City using the concept of value for money. Measurement of Local government financial performance in Palopo City using the concept of value for money, 4 (3). pp. 536-550. ISSN E-ISSN: 2808-263X
![[img]](http://repository.umpalopo.ac.id/style/images/fileicons/image.png) |
Image (Sampul)
sampul_211130009.pdf - Cover Image Download (170kB) |
![[img]](http://repository.umpalopo.ac.id/style/images/fileicons/text.png) |
Text (Artikel)
artikel_211130009.pdf - Published Version Download (406kB) |
|
Text (Hasil Turnitin)
hasil turniting_211130009.pdf - Supplemental Material Download (791kB) |
![[img]](http://repository.umpalopo.ac.id/style/images/fileicons/other.png) |
Other (Link Artikel)
413 - Additional Metadata Download (50kB) |
Abstract
Local government financial management has an important role in improving public services and supporting development. Good financial performance reflects the effective, efficient, and economical use of the budget. One of the methods that can be used to measure performance is the concept of value for money which focuses on three main aspects: economy, efficiency, and effectiveness. This study aims to measure the financial performance of the Palopo City Government during the 2019-2023 period by using the concept of Value for Money. The method used is a quantitative approach with descriptive statistical analysis, using APBD data and APBD Realization from the Regional Financial and Asset Management Agency (BPKAD) of Palopo City. Data is collected through official documents published by local governments. The results of the study show that the economic performance and efficiency of the Palopo City Government in general are in the category of quite good, although there are fluctuations from year to year. The effectiveness ratio tends to decrease from year to year, which indicates that there is a gap between planning and revenue realization. This study makes a unique contribution by focusing on the analysis of the Palopo City Government, which has rarely been studied before using the Value for Money approach. The results of this study are expected to be the basis for the Palopo City Government in improving accountability and efficiency of regional budget management.
| Item Type: | Article | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Uncontrolled Keywords: | Financial Performance, Value for Money, Economy, Efficiency, Effectiveness | |||||||||
| Subjects: | L Education > L Education (General) | |||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
| Depositing User: | nurul salsabila ahzab | |||||||||
| Date Deposited: | 24 Jun 2025 05:49 | |||||||||
| Last Modified: | 24 Jun 2025 05:49 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/5543 |
Actions (login required)
 |
View Item |
