ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE MAGELANG CITY GOVERNMENT AREA'S FINANCIAL PERFORMANCE FOR THE 2017-2021 FISCAL YEAR
Main
Apriliana Kurnia Ratri*
Retnosari
Regional government activities aim to accelerate the attainment of a prosperous population through improved services, empowerment, and participation of the population, followed by increasing regional competitiveness. The region always adheres to the concepts of democracy, equity, and justice, as well as the uniqueness of a region in the structure of a unitary state. In this regard, the regional government must also pay attention to the issue of the effectiveness and efficiency of regional financial management, which is an element of the principle of government activity. The aim of this research is to identify the effectiveness and efficiency of the regional financial activities of the Magelang City Government for the 2017–2021 fiscal year. This observation is made through a quantitative approach, and the data identification technique used is descriptive through the use of accumulated principles of effectiveness and efficiency analysis. The results of this observation show that regional financial activity for the level of effectiveness in the City Government of Magelang in the 2017–2021 fiscal year is classified as effective. Meanwhile, regional finance for the level of efficiency in the City Government of Magelang in 2017–2021 has three criteria, namely efficient, inefficient, and very efficient. In fact, 2020 is a year with good criteria, which is very efficient, and in 2021 it will return again with efficient criteria.
Anggraeni, L. S., & Martoatmodjo, S. (2015). Pengaruh Produktivitas, Efisiensi, Kepuasan Kerja Terhadap Perputaran Karyawan Bagian Marketing. Jurnal Ilmu Dan Riset Manajemen (JIRM), 4(5).
Budiarto, R., Putero, S. H., Suyatna, H., Astuti, P., Saptoadi, H., Ridwan, M. M., & Susilo, B. (2018). Pengembangan UMKM antara konseptual dan pengalaman praktis. Ugm Press.
Defitri, S. Y. (2018). Pengaruh Pengelolaan Keuangan Daerah Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Benefita, 3(1), 64–75.
Habiburrochman, & Rizki, A. (2012). Effect of Performance-Based Budgeting to Effectiveness of Control: (A Study Case at Indonesia’s State University). Paper Read at World Business Research Conference, Bangkok, Thailand.
Kato, I., Faridi, A., Revida, E., Damanik, D., Siregar, R. T., Purba, S., Handiman, U. T., Purba, B., Firdaus, F., & Silalahi, M. (2021). Manajemen Pembangunan Daerah. Yayasan Kita Menulis.
Khusaini, M. (2018). Keuangan Daerah. Universitas Brawijaya Press.
Mahmudi. (2013). Manajemen Kinerja Sektor Publik. Edisi Kedua. Sekolah Tinggi Ilmu Manajemen YKPN.
Manimbaga, F., Sondakh, J. J., & Pinatik, S. (2021). Analisis Efektivitas Dan Efisiensi Kinerja Keuangan Daerah Pemerintah Kota Bitung Tahun Anggaran 2014-2018. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(2).
Mardiasmo, M. B. A. (2021). Akuntansi Sektor Publik-Edisi Terbaru. Penerbit Andi.
Prajitno, S. B. (2013). Metodologi penelitian kuantitatif. Jurnal. Bandung: UIN Sunan Gunung Djati.(Tersedia Di Http://Komunikasi. Uinsgd. Ac. Id).
Rampengan, M. (2016). Analisis Efektifitas dan Efisiensi Pelaksanaan Anggaran Belanja Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kota Manado. Jurnal Berkala Ilmiah Efisiensi, 16(3).
Rondonuwu, R. H., Tinangon, J. J., & Budiarso, N. (2016). Analisis efisiensi dan efektivitas pengelolaan keuangan daerah pada Dinas Pendapatan Daerah Kabupaten Minahasa. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(4).
Rukajat, A. (2018). Pendekatan penelitian kuantitatif: quantitative research approach. Deepublish.
Sofyani, H., & Prayudi, M. A. (2018). Implementasi Anggaran Berbasis Kinerja Di Pemerintah Daerah Dengan Akuntabilitas Kinerja “A.” Jurnal Ilmiah Akutansi Dan Bisnis, 13(1), 54–64.
Sumenge, A. S. (2013). Analisis Efektifitas dan Efisiensi Pelaksanaan Anggaran Belanja Badan Perencanaan Pembangunan Daerah (BAPPEDA) Minahasa Selatan. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3).
Triyani, W., Mahmudi, B., & Rosyid, A. (2018). Pengaruh Pertumbuhan Aset terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening (studi empiris perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia periode 2007-2016). Tirtayasa Ekonomika, 13(1), 107–129.
Waney, C. K., Saerang, D. P. E., & Alexander, S. W. (2018). Analisis realisasi anggaran untuk menilai efektivitas dan efisiensi kinerja pemerintah di Dinas Pertanian dan Peternakan Provinsi Sulawesi Utara. Going Concern: Jurnal Riset Akuntansi, 13(02).
