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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Parole (Jurnal Pendidikan Bahasa dan Sastra Indonesia) Social, Humanities, and Educational Studies (SHEs): Conference Series Jurnal Ilmu Pendidikan Sekolah Dasar Jurnal Informatika Progres Journal of Islamic Education for Early Childhood Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Wissen: Jurnal Ilmu Sosial dan Humaniora Konsensus: Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi Jurnal Publikasi Ekonomi dan Akuntansi
Risma Yanti
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Daerah di Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jawa Barat Kasan K. Suantha; Risma Yanti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.3935

Abstract

Local governments play an important role in improving the welfare of the community through effective and efficient financial management. The APBD functions not only as a financial plan but also as a financial performance measurement tool. However, the financial performance of local governments has not been optimal due to the imbalance between revenue and expenditure, low budget utilization efficiency, and inadequate financial management. This research uses a quantitative-descriptive approach without statistical data testing with data collection techniques in the form of interviews, observations, and documentation. Based on the research results, the effectiveness ratio of BPSDM West Java Province in 2021-2023 shows effective results with a percentage above 100%. The efficiency ratio is at an average level of 9.56%, which shows low efficiency or is categorized as less efficient. In addition, the activity ratio shows that operations are greater than investment expenditures, and the growth ratio shows very unstable, but shows strong potential for recovery if managed properly. The results of this study recommend BPSDM to improve the efficiency of budget management and prioritize spending on facilities and infrastructure that support public services. For future research, it is recommended to add research variables to measure financial performance more comprehensively and extend the research period to produce more accurate findings. This is important to support the improvement of the quality of public services in the future.
Co-Authors Adelia Miranti Sidiq Aditya Permana Aim Abdul Karim April Laksana Arfian Suryasuciramdhan Dede Moch Fadil Amrullah Elok Kemala Motik Evi Ulviah Farid Helmi Setyawan, Farid Helmi Herni Apriani Ika Noviantari Ikka Kartika Intan Widiyanti Kasan K. Suantha Nandang Koswara Nova Nazwa Resya Dwi Marselina Reva Fisalsabila Ririn Dwi Wiresti Siti Nuraena Siti Nurkhadijah Suharjuddin Ulan H U Salamah Yani rahmawati Yusep Irsyad Najib Setiawan