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p-Index From 2021 - 2026
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All Journal Economics and Business Journal
Warka Syachbrani
Program Studi Akuntansi,Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar
Economics, Econometrics & Finance

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Financial Performance Analysis Using the Value for Money Concept at the Regional Financial and Asset Management Agency of Enrekang Regency Nurul Annisaa; M. Ridwan Tikollah; Warka Syachbrani
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.507

Abstract

This study aims to: (1) analyze the financial performance of the Regional Financial and Asset Management Agency (BKAD) of Enrekang Regency during the period 2022–2024 using the Value for money concept, and (2) analyze the factors influencing the economic, efficiency, and effectiveness aspects of BKAD’s financial performance. The research variable is the financial performance of BKAD as a single variable. The research subject is the BKAD of Enrekang Regency, with a focus on financial performance as reflected in the budget realization reports. Data were collected through documentation and interviews, while the data analysis method used was descriptive qualitative analysis.The results of the study indicate that the financial performance of BKAD Enrekang Regency in terms of economy falls into the economical category, in terms of efficiency falls into the very efficient category, and in terms of effectiveness falls into the fairly effective category. This indicates that regional budget management has been carried out economically and efficiently, and that revenue realization has generally approached the set target, although there is still a need for increased effectiveness particularly in increasing the achievement of Regional Original Income (PAD).
Co-Authors M. Ridwan Tikollah Nurul Annisaa